The biggest crime in small businesses today goes unnoticed by most outsiders. It is not reported in the media. There isn't any police reports filed and firms do not even bring it up on their websites. Individuals do not talk about it in the pub and employees often overlook it. Even though this crime is rampant among small businesses, it's presence is so subtle that many business owners fail to distinguish when it is happening! Unfortunately, this crime is the same one that is most likely to kill a small business. It isn't stealing by employees, burglaries, trivial lawsuits, or industrial espionage.

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Goods shipped to Canada are be subject to G.S.T. on importation. Such tax is actually usually assessed HHC in the border. But what if you're a Canadian registered for H.S.T., selling to a Canadian customer however, your supplier is located in a foreign country?

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In Canada, exports are "zero-rated" sales for Gary.S.T. purposes. This means that if you ship a product to someone outside Canada, you don't charge Gary.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 export. The idea, I suppose, is to encourage forwarding.

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