In Canada, exports are "zero-rated" sales for G.S.T. functions. As dead skin cells are eliminated in this procedure the skin can feel rather smooth later on. The sense of touch will inform you to stubble and missed out on patches it may be difficult to see in the mirror. So, whatever you do, prevent the No Money Down Trap. In Canada, exports are "zero-rated" sales for G.S.T. purposes. Sadly, it does not happen that way.