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加拿大对60刀或以下的gift免关税' R' \- m! n, K& W( |, l8 Z
Importing by Mail
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Receiving Gifts in the Mail* n2 y/ T2 O p9 R0 U9 A
Y9 B' I# h2 h/ }) B* X% a3 N/ {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.! |" F+ T( C. d1 }/ u
•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+ f* `( X) u- _. J•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$140.2 n# P8 r8 j- B. P# `
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% |! S k3 }, n: P. f7 QItems that do not qualify for the CAN$60 gift exemption include the following:. a+ Y R( [0 g! b5 x6 w$ Q
•tobacco;
' W4 X7 Y% r7 P6 U' l$ k M•alcoholic beverages;7 Z% c( D5 y; \* n% Z0 W
•advertising material; and
7 N% H( ^5 C' X6 `; G! s5 |. [4 [) k•items sent by a business.' ^5 \# A" ?1 k* } z+ X
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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.7 j0 T C4 w* j1 }4 b& l
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