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