Read through publication RC4033 to determine whether you are eligible for an HST or GST Rebate. Specifically, read the section "Are you eligible to file a general rebate application?" Generally speaking, if you exported goods for commercial purposes and paid HST or GST you are eligible for a refund. Also, if you sold goods that included installation and you paid the tax on the installation service, you are eligible for a rebate in some circumstances. A refund is also available if the goods or service you paid tax on are used to create works for art for export. Nonresidents (of Canada) who paid a nonrefundable deposit on a returnable container or who purchased a used returnable container for more than the deposit can apply for a refund.
Read Canada Revenue Agency Bulletin B-089 if you are claiming a refund pertaining to returnable containers.
Complete Form GST 189. For U.S. businesses, the Part B reason code will be code "4 - Commercial goods and artistic works exported by a non-resident."
Enter in Part C, "Rebate claimed," the total amount of HST or GST you paid. In part F you enter the details for each supporting invoice.
Return the completed form to:
Canada Revenue Agency
Summerside Tax Centre
275 Pope Road
Summerside PE C1N 6A2