The Canada Revenue Agency has recently revised this booklet 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 RC4160
CRA Booklet RC4160, “Rebate for Tour Packages, Foreign Conventions and Non-Resident Exhibitor Purchases”
Tax Development Jan 19, 2009