Zero-Rated E-Commerce Exports in CanadaIn Canada, under The Excise Tax Act (the ETA), a number of exports are zero-rated if several requirements are met and if the supply is made to certain people. Few of the provisions relating to the zero-rated export apply to e-commerce transactions.
The following questions have been addressed in this article:What are the tax provisions for supplying e-commerce goods to non-residents in Canada?
What are the provisions of the ETA relating to export of intangible personal property?
Which are the specific zero-rated services?