In Canada, exports are "zero-rated" sales for He.S.T. purposes. This means that when 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 export. The idea, I suppose, is to encourage dispatching.
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Goods shipped to Canada are short sale G.S.T. on importation. Such tax regularly assessed at the border. But what as a Canadian registered for Delaware.S.T., selling to a Canadian customer and your supplier is placed in a foreign country?