From the official Canada Revenue Agency website:
Will non-resident consumers who purchase goods in Canada and remove them from the
country still be able to get a VRP rebate for the GST/HST they paid on the goods if the tax became payable after March 31, 2007?
No. As of April 1, 2007, non-resident consumers who purchase goods in Canada and remove them from the country cannot receive a VRP rebate for the GST/HST they paid on goods if the tax became payable after March 31, 2007.
However, there will still be no GST/HST charged when goods are shipped directly by a Canadian business to a non-resident consumer’s residence.
Took me 5 try but I made it...
Unique Suggestions: 1) Accumulate bills of more than 50$ BEFORE Tax, and not related to meal, perfume, alcool and some other exceptions
2) Total amount of bills must exceed 200$
3) When you get to Montreal Dorval Airport, head to the ARRIVAL section on the first floor and find the custom office on your left. Go there BEFORE CHECKING IN, WITH your Luggages !!
4) Show your bills to the lady who will stamp each one by one. Be ready to show the goods. (Aug06 Update: Seems like there is no longer need for stamping under a certain amount, check the custom web site for details)
5) TAKE SOME OF THE FORMS !! What they offer throughout downtown and the airport will take 20% off your refund. Only the custom form won't take % of your refund.
6) Fill the form and mail your receipts once you're home.
Note: I succeeded already 4 times in getting the refund...but the preparation is quite crazy as you saw !
Aside from basic groceries, most goods and services have a 7.5% Québec sales tax (QST) as well as a 6% goods and services tax (GST), which also applies everywhere else in Canada. The GST is calculated on the price including the QST, which means it also effectively comes to around 6.5%.
These taxes are never included in the prices displayed. It is wise to play it safe and count an extra 15% when you are planning your purchases.
Fun Alternatives: The Eaton Centre in downtown Montreal offers tourists tax-free shopping. To take advantage of this, you must get a Tax Refund Form at the Global Refund office located on the 4th floor.
A not so well-known fact is that you can get lots of taxes reimbursed upon departure of Canada. Is just that you need to be aware of it before the expenses are made.
Unique Suggestions: It's easy!
Save your receipts.
Have your receipts for goods stamped at Canada Customs (hotel invoices don't require a stamp).
Fill out the attached application form (available in the arrival area of any airport).
Mail application form with receipts.