Since they paid the G.S.T., you wouldn’t think you would have to charge it again, an individual? “Wrong!”, smiles the Cheshire lion. Since you are a registrant operating out of Canada, you’re required to charge and remit the G.S.T.
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In Canada, exports are “zero-rated” sales for G.S.T. purposes. This means that when you ship a product to someone outside Canada, you don’t charge G.S.T. Yet, you get to claim (or deduct for this G.S.T. collected by you) all the “input tax credits” (G.S.T. that you paid for business purposes) to make that export. The idea, I suppose, is to encourage forwarding.
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