It certainly appears that the refund is no longer available. This link is
to the Canada Revenue Agency "Government of Canada's official brochure and
form" which is quite specific that the program ended 1 April 2007.
http://www.cra-arc.gc.ca/E/pub/tg/rc4031/rc4031-07e.pdf ;
Bruce
Bruce E. Avery
Collaborative Practitioner, Mediator, Attorney and Counselor at Law
Avery & Upton
51 Monroe Street, Suite 701
Rockville, Maryland 20850-2421
t: 301-762-7644
f: 301-762-8539
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