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加拿大对60刀或以下的gift免关税9 r/ y& C6 V% ]! Y
Importing by Mail ( b( S0 s+ I; L3 b
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Receiving Gifts in the Mail! {: X/ X8 p4 {, X- e" b: J# y
# o0 w/ e8 R5 C. rFor 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.
1 s {3 G! t6 @4 y- p•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.
* `& t3 m% e/ n4 n2 U# ~ L# t9 D# O•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$140.1 D( T6 W; i. z1 P4 k
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Items that do not qualify for the CAN$60 gift exemption include the following:0 `# y9 l) k1 H5 G9 n
•tobacco;
& j @5 W# g. z% U•alcoholic beverages;
0 j, F" m& X6 F9 y/ z7 I F•advertising material; and+ r; b& ], y! V+ ~
•items sent by a business.. a/ V- N" K0 b/ ]+ {; F D
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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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