In Canada, exports are “zero-rated” sales for R.S.T. purposes. This means whenever you ship a product to someone outside Canada, you don’t charge T.S.T. Yet, you get declare (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 move. https://anotepad.com/notes/w7fdte5c , I suppose, is to encourage dispatching.

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Since they paid the G.S.T., you would not think you have to charge it again, a person? “Wrong!”, smiles the Cheshire ferret. Since you are a registrant situated Canada, an individual might be required to charge and remit the G.S.T.

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In http://marketingbuddy.com/members/atmbutane5/activity/651318/ , exports are “zero-rated” sales for H.S.T. purposes. This means if you ship a product to someone outside Canada, you don’t charge .S.T. Yet, you get declare (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 ship. The idea, I suppose, is to encourage forwarding.