KiltedTim wrote:
No only can you not get a refund on the taxes, what you are planning to do is illegal.
Iran is under international sanctions. It is illegal to sell or give any Apple product to anyone who intends to take it to Iran.
While I'm certainly not an international lawyer, I'm also pretty certain this is not entirely true.
1) Many of those international sanctions against Iran are no longer in force at all. Even when those sanctions were in force, they applied specifically to weapons industries and support of Iran's nuclear industry.
2) Individual countries can certainly maintain their own sanctions if they want. The US recent re-imposed and enhanced its sanctions against Iran. Countries that are within the US "sphere of influence" may continue to impose sanctions. This question (or thread-jack) specifically relates to Canada. Here is a link for information about Canada's current sanctions against Iran.
3) Whether any of that applies to a citizen of Iran is a different question. As the previous Government of Canada web site says, individuals should consult with a (real) lawyer to determine if any particular transaction would contravene a Canadian sanction law.
4) All the above being said, a MacBook Pro and AirPods are not weapons. The US does impose its own export control laws on other countries. However, that usually involves items (like weapons) which already require a strict chain of custody. Apple devices are consumer electronic devices. There is no citizenship or authorization check before purchase of these products in Canada. If the Apple Store takes your credit card, then you can purchase it. I have not seen any export controls when leaving Canada.
5) Although Canada is definitely in the US "sphere of influence", Canada is not the same as US. I have been stopped and searched when leaving the US. And there are Iranian consumer products available for sale in Canadian stores. Canadians love to vacation in Cuba, for example. There doesn't seem to be any kind draconian bans against consumer products from any individual country.
6) But you cannot get a refund on any taxes paid, which will be 13% in Toronto.