When you return to Canada from a foreign country, you may qualify for a personal exemption. This allows you to bring goods of a certain value into the country without paying regular duty and taxes. There are exceptions for a minimum duty that may apply to some tobacco products.
Absence of less than 24 hours
There are no personal exemptions for same-day cross-border shoppers.
Absence of 24 hours or more
You can claim goods up to CAN$200 without paying any duty and taxes. You must have the goods with you when you enter Canada, and tobacco products or alcoholic beverages are not included in this amount. If you bring in goods worth more than CAN$200, you have to pay full duty and taxes on the total amount.
Absence of 48 hours or more
You can claim goods worth up CAN$800 without paying any duty and taxes. You must have the goods with you when you enter Canada. Although you can include some tobacco products and alcohol, a partial exemption may apply to cigarettes, tobacco products and manufactured tobacco.
Special duty rate
If you exceed your personal exemption after a trip of 48 hours or longer outside Canada you will be charged a special duty rate of 7% on the next CAN$300-worth of goods. The rate applies only to goods that accompany you and does not apply to tobacco products or alcoholic beverages. You still have to pay any Goods and Services Tax (GST) or Harmonized Sales Tax (HST) that applies. In some provinces, the CBSA also collects the provincial sales tax.
Absence of seven days or more
You can claim up to CAN$800 worth of goods without paying any duty and taxes. You must have the tobacco and alcohol with you when you enter Canada, but the rest of the goods can arrive later by mail, courier or delivery agency. Although you can include some tobacco products and alcoholic beverages, a partial exemption may apply to cigarettes, tobacco products and manufactured tobacco.
For more information please visit this link: https://travel.gc.ca/returning/customs/what-you-can-bring-home-to-canada
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