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加拿大对60刀或以下的gift免关税' N) w0 R5 h; g$ e! t
Importing by Mail
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: r* e. e x1 ?% {$ Y9 [; aReceiving Gifts in the Mail! `1 k6 k$ G) S9 h- Q9 l
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For 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.
9 Y4 r+ [/ }1 I. G1 f•If you receive an imported gift by mail that is worth CAN$60 or less, you will not have to pay duty or tax on it.
- w$ M+ w! e" H1 @; H2 A•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.; ]' h" Q- P: L+ ?- ^
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Items that do not qualify for the CAN$60 gift exemption include the following:4 W) `9 m7 z8 O8 N5 Y
•tobacco; z6 `- i5 S4 R7 i, ?% U' ~0 I
•alcoholic beverages;/ G$ z" q; H% N3 C8 `* n. Q
•advertising material; and
, |4 i( _/ T7 e# \. r7 i•items sent by a business.
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' B- l2 i( F: \/ m) `6 k8 ~7 tAs 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." I- o/ V9 B! U+ ?* u5 B/ U
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