My husband and I recently bought a used vehicle through a dealership while living in Ontario. We were charged 13% HST on the purchase price. Shortly after buying the vehicle, we moved to Manitoba, a non HST province (called a nonparticipating province by the Canada Revenue Agency) When we went to register and insure our vehicle in Manitoba, we were informed that we would have to pay PST on the vehicle again! We were completely dumbfounded as this would mean that we would pay 20% tax on our vehicle! Yikes!
Fortunately, I found out that there is a way for us to get back the provincial portion of the HST that we paid in Ontario. I contacted the Canada Revenue Agency (CRA) and they informed me that all I had to do was complete a form called the GST 495 and submit proof that we paid the tax twice. Note that CRA wants the original copies of anything you send in, and they will eventually send it all back to you.