Tax Exemption for Mailed Goods
Goods entering Canada through mail may be subject to duties and taxes (GST, HST or PST) depending on the value of the item and whether it is a gift.
You don’t have to pay duties and taxes if your mail order item is:
- a gift worth $60 or less; or
- worth $20 or less.
This exemption applies on a per item basis. Items sent to a Canadian as a gift by another person must include a card or notice indicating it is a gift. Clearly identified gifts worth CDN$60 or less are not subject to duties or taxes; however,gifts greater than CDN$60 are subject to duties and taxes. This CDN$60 exemption does not apply to tobacco, alcohol, advertising material, or items sent by a business or association.
For more details, please check out the RC4051 form.