When you imagine that new car or house on the beach, that you are going to buy next year with the income from your business - now that's Visualization.
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As one example, consider digitized solutions that you might sell out of the Canadian website, such as e-books, downloadable software, or subscriptions to content. You'd be considered with regard to selling "intangible personal property". Unless goods is organic "intellectual property" (such as software or e-books a person produced or have obtained the rights for), customs charge Gary.S.T. The reason why, according to the Canada Revenue Agency, is that it COULD provide inside Canada, even this isn't.
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In Canada, exports are "zero-rated" sales for H.S.T. purposes. This means if you ship a product to someone outside Canada, you don't charge Gary.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 move. The idea, I suppose, is to encourage exporting.
The rationale behind this follows: Since countries can't collect sales tax on Internet transactions at their borders, the finest they can collect it (other over a self-assessment system) is through having an online sales tax. Further, occasion claimed that companies in the european Union suffer a major competitive disadvantage because offer to collect Value Added Tax (VAT) but others don't.