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Introduction - Export Businesses and Canada s GST/HST
System
Export-oriented businesses in Canada play a vital role in
facilitating Canada s international economic presence and
economic growth. An export business engaged in repackaging and
distribution of goods abroad, rather than on manufacturing or
production, may be able to benefit from beneficial sales tax treatment under Canada s Export
Distribution Centre Program (the EDCP ). Enacted in
2000, the Export Distribution Centre Program was designed to
benefit export business models strictly focused on redistribution
services. What export business models may qualify for authorization
under the Export Distribution Centre Program, and what activities
may threaten that authorization once obtained, can involve