Goods shipped to Canada are subjected to G.S.T. on importation. Such tax regularly assessed at the border. But what if you are a Canadian registered for G.S.T., selling to a Canadian customer but your supplier is actually in a foreign country?
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The goal of most advertising will be always to attract new customers. Once someone becomes a customer, they won't respond specific advertising once more. But you can use different (and cheaper) advertising to generate additional sales from these animals.
In Canada, exports are "zero-rated" sales for Gary.S.T. purposes. This means that when you ship a system to someone outside Canada, you don't charge L.S.T. Yet, you get to claim (or deduct off of 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 conveying.
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