As a general rule, goods that are exported
outside of Canada and services rendered to non-residents are zero-rated under
the GST/HST rules. This means that they are technically taxable, but at a rate
of 0%, so you don’t have to charge anything. You can still claim input tax
credits on the taxes you paid as part of producing the goods or rendering the
services. While the general rule is straightforward, there are many exceptions.
More information on the GST from the CRA: https://www.canada.ca/en/services/taxes/gsthst.html
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