When you return to Canada from abroad, you may qualify for a personal exemption. Personal exemptions allow you to bring goods of a certain value into the country without paying duties. Except for restricted items, you can bring back any amount of goods, as long as you are willing to pay the duties and any provincial or territorial assessments that apply. This rule applies even if you do not qualify for any kind of personal exemption. To find out whether or not the good you are bringing back exceed your personal exemption, make sure to convert all foreign currency amounts into Canadian dollars at the appropriate rate of exchange.
Personal Exemptions for Canadian Residents
Minimum
Absence Old
Exemption New
Exemption
24 hours $20 $50
48 hours $100 $200
7 days $500 $750
Who is eligible for these exemptions?
You are eligible for a personal exemption if you are:
a Canadian resident returning from a trip abroad;
a former resident of Canada returning to live in this country; or
a temporary resident of Canada.
Young children and infants are entitled to a personal exemption. As a parent or guardian, you can make the customs declaration for the child, as long as the goods you are declaring are for the child's use.
NOTE: You cannot combine your personal exemptions with another person's or transfer them to someone else.
Tobacco and Alcohol
You can include alcoholic beverages and tobacco products in your 48 hour or yearly exemption, but not your 24 hour exemption. All tobacco products and alcoholic beverages have to accompany you in your hand or checked luggage.
The following conditions apply:
Tobacco Products If you meet the age requirements set by the province or territory where you enter Canada, you can include up to 200 cigarettes, 50 cigars or cigarillos, 400 tobacco sticks, and 400 grams of manufactured tobacco. If you bring in more than the free allowance, you will have to pay the duties that apply. In some cases, provincial or territorial limits and assessments may also apply.
Alcoholic Beverages If you meet the age requirements set by the province or territory where you enter Canada, you can include up to 1.5 litres of wine or liquor, or 24 x 355 ml cans or bottles (8.5 litres) of beer or ale.
You can bring in more than the free allowance of alcohol except in the Northwest Territories. However, the quantities have to be within the limit the province or territory sets and, in most cases, you have to bring the alcoholic beverage with you.
If you bring in more than the free allowance, the cost may be high, since you will have to pay both customs and provincial or territorial assessments. For more information, check with the appropriate provincial or territorial liquor control authority before you leave Canada.
PST (8%) is now collected on all purchases made by returning residents of Ontario, who have exceeded their personal exemption limits, in addition to the GST (7%), no matter where the product originates from.
Making your declaration
If you are returning to Canada by commercial aircraft, you will receive a traveller declaration card to complete before you arrive. This will help speed up the customs process. Children and people with disabilities can have family members or fellow passengers complete their cards for them.
These cards are also used at some locations for travellers arriving by rail, vessel, or bus. If you have any questions about the card or Canadian regulations, please ask the customs officer when you arrive.
If you are arriving in Canada in a private vehicle such as automobile, an aircraft, or (in some cases) a bus, you can make an oral declaration unless you are claiming the $750 exemption.
More Information
The information above was provided from the Revenue Canada publication entitled "I Declare", available at various customs points in Canada, or from Canada Customs directly. Contact the regional office nearest you for more information.
In Toronto: (416) 973-8022 or (416) 676-3643 (weekend and holidays) or visit the Canada Customs web site at http//www.rc.gc.ca/agency/
