Specified motor vehicles
You can get a rebate of the provincial part of the HST you paid on specified motor vehicles, which includes most cars, tractors, and
motorcycles, if all of the following conditions are met:
you are a resident of Canada;
you bought the vehicle in a participating province and paid HST on it;
you bought the vehicle for consumption, use, or supply exclusively (generally 90% or more) outside the participating province;
you removed the vehicle from the participating province to another province or other area of Canada no later than 30 days after it was
delivered to you (any amount of time that the vehicle was in storage is not counted as part of the 30 days); and
if you removed the vehicle to a non-participating province or other area of Canada, you paid the applicable provincial sales tax of the
non-participating province or other area of Canada and any other applicable taxes.