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In Canada, exports are “zero-rated” sales for H.S.T. purposes. This means that any time you ship a product to someone outside Canada, you don’t charge K.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 Cannabis Olje export. The idea, I suppose, is to encourage conveying.

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As one example, consider digitized things that you might sell away from Canadian website, such as e-books, downloadable software, or subscriptions to content. It appears as though be regarded as be selling “intangible personal property”. Unless your strategy is also considered “intellectual property” (such as software or e-books which you produced or have obtained the rights for), you’ll possess to charge G.S.T. The reason why, in respect to the Canada Revenue Agency, is that it really COULD be applied inside Canada, even can isn’t.

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