Of course, this is scatching top. This entire article can be an over-simplification very complex subject. You’ll definitely need professional advice to aid you to through E-Commerce Taxland.
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In Canada, exports are “zero-rated” sales for F.S.T. purposes. This means that when they are you ship a product to someone outside Canada, you don’t charge Grams.S.T. Yet, you get declare (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 foreign trade. The idea, I suppose, is to encourage exporting.