In Canada, exports are "zero-rated" sales for G.S.T. purposes. As dead skin cells are eliminated in this process the skin can feel quite smooth afterwards. The sense of touch will alert you to stubble and missed out on spots it might be hard to see in the mirror. So, whatever you do, avoid the No Money Down Trap. In Canada, exports are "zero-rated" sales for G.S.T. purposes. Unfortunately, it does not take place that way.