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加拿大对60刀或以下的gift免关税$ A7 `0 \8 N @, V3 P
Importing by Mail * o- ^+ k. r, h+ ~+ f1 v
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Receiving Gifts in the Mail
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. p, t; o/ _3 i5 F" P9 QFor an item to qualify as a "gift", a friend or relative must send it to you personally and include a card or other notice indicating that it is a gift., v Z% Q. @' A7 U! t
•If you receive an imported gift by mail that is worth CAN$60 or less, you will not have to pay duty or tax on it.* `& R' U0 P6 z+ u
•If the gift is worth more than CAN$60, you will have to pay any applicable duty and taxes on any amount over CAN$60. ◦For example, if a relative sends you a gift worth CAN$200, you must pay any applicable duty, GST or HST and PST on CAN$140.
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4 g9 R1 K7 F8 T& S6 OItems that do not qualify for the CAN$60 gift exemption include the following:. x. U+ B9 n1 K/ w& D7 N
•tobacco;
* r$ F2 F2 `$ W; z" x/ I•alcoholic beverages;
8 L% V3 B2 Q2 f" U& \/ ~# E$ ^2 T•advertising material; and6 Z8 d5 i) p" H
•items sent by a business.2 E. W. ^6 @4 x8 t2 a+ V' v
8 ^. p# J% T( l7 fAs well, the CAN$60 gift exemption cannot be combined with the CAN$20 exemption that is available on most items valued at CAN$20 or less.
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