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加拿大对60刀或以下的gift免关税
v9 G* C K# |/ s$ XImporting by Mail
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Receiving Gifts in the Mail, Q2 O# e9 @, N" X
# B/ }. E. X$ f4 O! P1 lFor 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.
8 t( {* ^, N! [# \* @/ c•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.
' A- L! b3 D% g- D6 M5 N4 c•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$140.! W) J4 g: Y' W: k/ \' m
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; l$ x6 m+ x9 A6 V' dItems that do not qualify for the CAN$60 gift exemption include the following:& V/ J, `: n1 F" C
•tobacco;
7 x# T2 z* l5 }•alcoholic beverages;
, j5 @! u j* s% `) R: K+ ?•advertising material; and0 V' |5 k$ d% _6 {. {7 [
•items sent by a business.* m6 ^8 s9 g; X4 T. t8 Y
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As 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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