buksoImport export zero-rated customs CBSA GST
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
Canada
Most goods and services exported from Canada are zero-rated: you charge 0% and can still claim input tax credits. GST/HST on goods you import is generally paid to the CBSA at the border; if you are registered and use the goods in your business you can claim it back as an input tax credit, using the customs accounting document (B3) as proof.
Official source: canada.ca