Costa Rica collects sails tax. Foreigners bring new money into the country. Everything they buy with that money they pay tax too. So foreign income when spent in CR is being taxed.
In Canada: Foreigners (tourists or not) pay sales tax on what they buy. That’s ok. Though they used to get a return of the gst
(federal portion of our sales tax) if they sent in a form after they left Canada which, by the way, disgruntled Canadians.
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