http://www.cra-arc.gc.ca/E/pub/gi/notice221/notice221-e.html#P56_2868
Cancellation of the Visitor Rebate Program (New question and answer)
1.1 Has the Visitor Rebate Program been cancelled?
Yes. The Visitor Rebate Program (VRP) was cancelled effective April 1, 2007.
1.2 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.
估計這個是樓主說的“旅遊包票”的東東,好像是指在加拿大跟團出去旅遊的可退稅吧:
Foreign Convention and Tour Incentive Program
Overview
2.1 What is the Foreign Convention and Tour Incentive Program?
The Foreign Convention and Tour Incentive Program (FCTIP) is a new rebate program that provides GST/HST relief to non-resident consumers and non-resident non-GST/HST-registered businesses for short-term and/or camping accommodation in Canada included in a tour package and for certain properties and/or services used in the course of conventions held in Canada.
2.5 Who gets a rebate under the new FCTIP?
Under the new FCTIP, non-residents such as consumers and non-GST/HST-registered businesses, including tour operators, that purchase an eligible tour package are able to get a rebate. Non-resident non-GST/HST-registered tour operators that purchase short-term and/or camping accommodation in Canada that is resold as part of an eligible tour package can also get a rebate. See question 3.1 for the definition of “eligible tour package”.
In addition, sponsors and non-GST/HST-registered organizers of foreign conventions held in Canada, and non-resident non-GST/HST-registered exhibitors at any convention held in Canada can get a rebate under the new FCTIP. More information on conventions can be found starting at question 11.1.