A non-resident visitor qualifies for a tax refund if the following conditions are met:
you are not a resident of Canada;
you purchased eligible goods, short term accommodation or both;
you paid GST/HST on these purchases;
you have original receipts;
the total of your purchase amounts (before taxes) for eligible goods and accommodation must be at least CAN$200;
each individual receipt for eligible goods shows a minimum total purchase amount (before taxes) of CAN$50;
the goods are removed from Canada within 60 days of the date they were purchased.