Since they paid the G.S.T., can you think you’ll have to charge it again, would you? «Wrong!», smiles the Cheshire cat. Since you are a registrant located in Canada, you ought to charge and remit the G.S.T.
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In Canada, exports are «zero-rated» sales for Delaware.S.T. purposes. This means that after you ship a solution to someone outside Canada, you don’t charge Grams.S.T. Yet, you get to claim (or deduct from 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 actually by encourage exporting.
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