Tax Exemptions
Tax Exemption for Cross-Border Shopping or Vacationing
Personal exemptions allow you to bring goods of a certain value into Canada without paying the regular duties and taxes. Tax exemptions are calculated by hours of absent per person.
Visits to the U.S. of less than 24 hours
If you are a Canadian traveller visiting the United States just for the day (less than 24 hours), there is no exemption on the goods you will bring back into Canada upon your return. You will have to pay the regular duty and taxes on those goods.
Absent from Canada or 24 hours but less than 48 hours
You can bring in CAN$50 worth of goods free of duty and tax. However, if the goods you bring in are worth more than CAN$50 in total, you cannot claim this exemption. Instead you have to pay full applicable duties and taxes on all goods you bring in.
There is no exemption for Alcohol and Tobacco. See below.
48 hours or more
You can bring in CAN$400 worth of goods free of duty and tax;
7 days or more
You can bring in CAN$750 worth of goods free of duty and tax.
Duty Free Limits on Alcohol and Tobacco
Restrictions apply to the amount of alcohol and tobacco you can bring into Canada under your exemption. If you have been outside Canada for at least 48 hours and are of legal age, you can bring in these amounts of alcohol and tobacco products free of duty and tax as part of your personal exemption:
Alcoholic beverages:
- 1.14 L (40 oz.) of liquor; or
- 1.5 L of wine; or
- 24 X 355 ml (12 oz.) containers of beer.
Tobacco products (all of the following):
- 200 cigarettes;
- 50 cigars or cigarillos;
- 200 tobacco sticks; and
- 200 g (7 oz.) of manufactured tobacco.
If you bring in more than the free allowance of alcohol or tobacco, you will be required to pay the applicable duties and taxes.
Please check out the I declare form at Canadian Border Services Agency. Here’s a sample form you need file in when entering Canada via air.
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