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In Canada, exports are "zero-rated" sales for S.S.T. purposes. This means that when you ship a creation to someone outside Canada, you don't charge T.S.T. Yet, you get to claim (or deduct from the G.S.T. collected by you) all the "input tax credits" (G.S.T. that you paid for business purposes) to make that export. The idea, I suppose, is to encourage forwarding.

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Not only is it critical come across whether a taxable sale was made in Canada or not, but additionally where in Canada. If it was made (or deemed to be made) in any of the Harmonized Sales tax (H.S.T.) provinces (Nova Scotia, New Brunswick, and Newfoundland and Labrador), a higher, thirteen percent H.S.T. rate applies (as at January 1, 2008). This is they those provinces have allowed Canada to accumulate their provincial sales taxes for the entire group.

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Since they paid the G.S.T., using a hammer ? think you should charge it again, would you? "Wrong!", smiles the Cheshire Smok Solus 2 Pod Kit. Since you are a registrant positioned in Canada, you are required to charge and remit the G.S.T.

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