Goods shipped to Canada are under G.S.T. on importation. Such tax is assessed at the border. But what that Canadian registered for Delaware.S.T., selling to a Canadian customer on the other hand supplier is located in a foreign country?

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Since they paid the G.S.T., make use of think you'll have to charge it again, would you? "Wrong!", smiles the Cheshire cat. Since you are a registrant kept in Canada, you should charge and remit the G.S.T.