Canada - Canadian sales tax rebate/refund for visitors?

I was wondering if anyone knows anything about 2012 tax rebate changes for visitors to Canada? I did both a search online (Revenue Canada doesn't have a working link) and on this forum.

Specifically, a friend is looking to buy a luxury watch in Canada and bring it back into the States. The watch seller has told him that as of the beginning of this year, the tax rebate no longer applies to luxury watches exported out of Canada into the US. Is this true?

I thought the Canadian government had stopped allowing tax rebates for tourists years ago. Someone will of course correct me if I'm wrong.

the tax rebate no longer applies to luxury watches exported out of Canada into the US. Is this true?

Correct.

Source:

http://www.cra-arc.gc.ca/E/pub/gi/notice221/notice221-e.html

Thanks. ^

So if I'm reading this correctly, the watch can still be shipped to the US sans GST/HST? But not physically brought in by the purchaser for the refund?

There is not GST refund for goods purchased by visitors and taken out of Canada for everything, not just limited to luxury watches.

There used to be a provincial sales tax (PST) refund in Ontario which has ended with the implementation HST, Harmonized Sales Tax replacing the GST and PST.

Purchases sent by seller directly out of the country is not subjected to HST.

the watch can still be shipped to the US sans GST/HST? But not physically brought in by the purchaser for the refund?

Correct - But when it is shipped it is of course subject to any duties and taxes payable when it arrives.

Correct - But when it is shipped it is of course subject to any duties and taxes payable when it arrives.

True, but some countries have a high limit for what you can order from abroad without being subject to any duties or taxes.

True, but some countries have a high limit for what you can order from abroad without being subject to any duties or taxes.

For sure - But the OP mentioned shipping to the USA. I presume some duties and taxes must apply.