flyzabit

Here is the brochure http://www.cra-arc.gc.ca/E/pub/tg/rc4031/rc4031-06e.pdf and the form: http://www.cra-arc.gc.ca/E/pbg/gf/gst176/gst176-06e.pdf
Note that there is NO FEE for the official Canadian form that gets mailed to Prince Edward Island for processing.
Note the NATIONAL minimum is $50CAD on a receipt, or $200 on a hotel bill before GST and local taxes. Only need stamping at a customs office if the receipt is over $250, and not if it is a hotel bill (another change last summer).
Post #32 says 7% GST...that was reduced to 6% on July 1, 2006.
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I think it is important to add for Canada, that you may also receive the 8% ONTARIO sales tax (RST) back on tax of the national 6% GST/HST (formerly 7%) if your receipts are over $625 CAD (8% x $50 refund minimum). (Note: British Columbia does not have this rebate. Others like Quebec do...see Post #32).
You have 4 years to apply for the Ontario refund, assuming you removed the items from Canada within 30 days of purchase.
See http://www.fin.gov.on.ca/english/res.../visitors.html . The local application is at http://www.fin.gov.on.ca/english/tax...t/pdf/0298.pdf . It is not included in the Canadian NATIONAL one (which does NOT charge you a fee), but I saw a combination request in a commercial rebate service's brochure, which had $20 fee or so...
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First the potential BAD NEWS. Canada is PROPOSING TO STOP their rebate effective April 1, 2007.

Changes to the GST Visitors’ Rebate Program
http://www.cra-arc.gc.ca/tax/nonresi...tors/qa-e.html
On September 25, 2006, the Government of Canada proposed amendments to the Excise Tax Act that would eliminate the GST part of the Visitor Rebate, effective April 1, 2007. The proposed amendments have not yet become law.

Visitor rebate claims filed, to recover GST on purchases of goods and short-term accommodations made after March 31, 2007, will be held by the CRA and will not be processed until the proposed amendments become law. If the proposed amendments become law, the claims will be disallowed effective April 1, 2007.
Questions & Answers

The Questions & Answers set out below are based on the proposed amendments as announced by the Department of Finance. At the time of publication, Parliament has not enacted the proposed amendments to the legislation. Any commentary should not be taken as a statement by the CRA that such amendments will in fact be enacted into law in their current form.

* General
* Individual
* Business
* Tourism Industry

General

Q.1. What are the rebates covered by the Visitors’ Rebate Program and which of these will be eliminated?

A.1. Rebates covered by the Visitors’ Rebate Program include:

* the rebate for goods exported by non-resident consumers;
* the rebates for visitors’ short-term accommodation in Canada; and
* the rebates in respect of non-resident convention expenses in Canada.

GST/HST rebates for commercial exports, which are not part of the Visitors’ Rebate Program, will continue as before...