Goods (other than excisable goods such as beer and tobacco) that are ordinarily GST/HST taxable supplies may be zero-rated if they are exported from Canada. This means that you do not charge the GST/HST on taxable sales if you deliver the goods or make them available to a purchaser outside Canada.
When the purchaser takes delivery of the goods in Canada, you do not charge the GST/HST if the following conditions are met:
If the above conditions for zero-rating are not met, you have to charge and the purchaser has to pay the GST/HST on taxable supplies.
A non-resident purchaser (other than a consumer) can apply for a rebate to recover the tax paid on qualifying goods (other than excisable goods, wine, and gasoline) exported from Canada. To qualify for the GST/HST rebate, the non-resident purchaser has to export the goods from Canada within 60 days of delivery, as well as meet other conditions. For more information, see Guide RC4033, General Application for GST/HST Rebates, and Form GST189, General Application for Rebate of GST/HST.
A purchaser who is registered for GST/HST purposes can apply for authorization to issue an export certificate, which, when provided to the supplier, will cause the goods to be zero-rated. For more information, see GST/HST Memoranda Series Chapter 4-5-2, Exports - Tangible Personal Property.