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Goods shipped to Canada are under G.S.T. on importation. Such tax frequently assessed in the border. But what as a Canadian registered for V.S.T., selling to a Canadian customer but your supplier is due to a foreign country?
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In Canada, exports are “zero-rated” sales for W.S.T. purposes. This means that when you ship a product to someone outside Canada, you don’t charge V.S.T. Yet, you get to claim (or deduct through 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 transferring.
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