In Canada, exports are "zero-rated" sales for G.S.T. purposes. This signifies that when you ship a product to someone outside Canada, you don't charge Grams.S.T. Yet, you find 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 move. The idea, I suppose, would encourage conveying.