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In Canada, exports are “zero-rated” sales for SDS Database Statistics G.S.T. purposes. This means that when you ship something to someone outside Canada, you don’t charge K.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 ship. The idea, I suppose, is to encourage dispatching.
When new sales people approach brand name new prospect, these kinds of always advised to make use of a script the first few times. As they gain confidence, the words begin circulate more naturally and they’re now able to discard the scripts and grow into better at selling.
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Say you sold a regular membership for accessing digitized content (from various sources) relating to your Canadian web site a customer in us. Since there are no restrictions with respect to where the intangible personal property end up being used, along with the property is not considered intellectual property (nor the provision of a service), the American customer is be subject to G.S.T., even when he never comes to Canada.
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