This guide has recently been revised by the Canada Revenue Agency to reflect the reduction of the GST rate from 6% to 5% and the HST rate from 14% to 13%, which was effective January 1, 2008.
CRA RC4033
CRA Guide RC4033, “General Application for GST/HST Rebates – Includes Forms GST189, GST288 and GST507”
Tax Development Apr 19, 2009