my freind is from UAE and visiting toronto can he get the VAT refund if he purchase the iphone from toronto?

In general, no. Canada does not have a VAT; they have a Goods & Services tax (GST) and a Harmonized Sales Tax (HST). While there are some exemptions, they would not apply to a device purchase. Here is some general information→https://www.visitorstocanada.com/visitortaxrefund.html

Ask the tax authorities in Canada