That's strange because this is what I found:
"The New Rebate System
As from 1 April 2007, the earlier method of getting tax rebates on goods and accommodation purchased in Canada
by a visitor and taken out of Canada was repealed.
A substantially more limited form of partial rebate was introduced in its place. This new system allows for a one half refund (rather than full refund) of the GST/HST paid on the accommodation component of packaged tours to Canada.
A packaged tour has to comprise a mix of airfare and accommodation (and potentially other things) all sold for one price without a price breakdown of the components.
Refunds are claimed back through the tour operator you bought the packaged tour from, and are to be claimed only after you have returned from Canada.
For more details as to the eligibility for any refund when you are buying travel packages to Canada, ask the company who is selling the package to you.
Sadly, this new arrangement is vastly less generous than the earlier arrangement."
And a similar message from:
http://www.cra-arc.gc.ca/visitors/
Rod :?