In the New York Times article that Linda mentioned on tax rebates from Canada (http://partners.nytimes.com/2002/02/24/travel/24PRAC.html), it says that you can no longer mail in your receipts once you get home. But that's not true - you CAN mail them in, you just have to make sure that they are VALIDATED at the airport (or at some land borders) before you leave Canada. This is a new rule since April 2001. All receipts for purchases must be validated; receipts for accommodations do not have to be. If, for some reason, you don't get the receipts validated before leaving Canada, then write a note of explanation as to WHY you didn't get the receipts validated and include that with your rebate form, and they might reimburse you just the same (at least that's what they told me when I inquired on behalf of all the Mexicans that come to our Embassy and ask me for information about the rebate).

You can get rebate forms just about everywhere, but make sure that you use only the ones issued by the Canada Customs and Revenue Agency (the white pamphlet with the Canadian flag on it). There are many agencies that offer tourists the service of helping them get the reimbursement (they use a different form), but they charge 20% of your rebate! Also, sometimes people never get the reimbursement from these agencies. (I've had many Mexicans come in to say they sent away for the rebate months earlier but never got their cheque.)

The article says the rebate form is available at http://www.ccra-adrc.gc.ca, but it's not easy to find. The exact address is http://www.ccra-adrc.gc.ca/E/pbg/gf/gst176eq/gst176-02e.pdf You can also find information about the rebate in several other languages at http://www.ccra-adrc.gc.ca/tax/nonresidents/visitors/multi-e.html

Laurie in Mexico City (formerly from Rome)