Yes, if the non-resident is in Canada. "The only individuals who can purchase goods and services without paying GST/HST are Indians, under very specific conditions" (General Information for GST/HST Registrants, Canada Revenue Agency).
Even foreign diplomats and the federal government pay GST HST on their purchases. Some provincial and territorial governments do not pay GST HST on their taxable purchases if they provide proper certification. If you are in doubt about whether or not a particular government or government representative should be charged GST, HST, you should call the Canada Revenue Agency.
No if he or she is not in Canada. You do not charge GST HST on taxable goods that you (the vendor) ship directly out of the country.
There used to be a GST HST rebate program for visitors to Canada, but this has been discontinued (as of March 31, 2007). See the Canada Revenue Agency's Questions and Answers on the Cancellation of the Visitor Rebate Program.
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