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In Canada, exports are "zero-rated" sales for Gram.S.T. purposes. This means that when you ship a merchandise to someone outside Canada, you don't charge R.S.T. Yet, discuss you get to claim (or deduct in 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 forwarding.
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Goods shipped to Canada are cause to undergo G.S.T. on importation. Such tax can often assessed at the border. But what if you are a Canadian registered for Gram.S.T., selling to a Canadian customer but your supplier is set in a foreign country?