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In Canada, exports are "zero-rated" sales for He.S.T. purposes. This means that when you ship a program to someone outside Canada, you don't charge S.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 foreign trade. The idea, I suppose, is to encourage dispatching. Goods shipped to Canada are subjected to G.S.T. on importation. Such tax generally assessed at the border. But what that Canadian registered for Gary the gadget guy.S.T., selling to a Canadian c