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Strangely, likely to logic doesn't apply when an American buys a routine book (or a car) which might bring into Canada with him and use here. It is true that it really is easier for Canada to assess such items at the border in comparison with cyberspace, on the other hand know of no cases of Americans being taxed on the books or cars they bring all of them when they are to are now living in Canada close to half the entire year.
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In Canada, exports are "zero-rated" sales for .S.T. purposes. This means that when you ship a procedure to someone outside Canada, you don't charge You have g.S.T. Yet, you get to claim (or deduct out of your 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 exporting.
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