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Personal exemptions
When you return to Canada, you may qualify for a personal exemption. This personal exemption allows you to bring goods of a certain value into the country without paying the regular duties. However, a minimum duty may apply to some tobacco products.
The term duties can include excise taxes, and GST/HST. It does not include provincial or territorial sales tax. However, the CBSA have working agreements with some provinces and territories that allow us to collect provincial and territorial taxes, levies, and fees on goods that have a value higher than your personal exemption.
If you reside in one of the provinces or territories that has a working agreement with the CBSA and you return to Canada at a port of entry in your province or territory of residence, the goods that you import in excess of your personal exemption will be subject to the provincial/territorial assessment. If you bring in more than the free allowance of alcohol, you will have to pay the provincial or territorial assessment for the province/territory where you enter Canada, even if it is not your province/territory of residence.
The federal government has agreements with New Brunswick, Nova Scotia, and Newfoundland and Labrador to collect HST at a rate of 15%. If you live in a participating province or territory and the value of the non-commercial goods you import is more than your personal exemption, you have to pay HST instead of GST, regardless of where you enter Canada.
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 a personal exemption.
You must always report the amount you are claiming for your personal exemption in Canadian dollars. You must therefore convert foreign currency values and any foreign sales taxes you paid to Canadian dollars at the appropriate rate of exchange.
What are your personal exemptions?
After each absence of 24 hours or more
You can claim up to CAN$50 worth of goods without paying any duties. This is your personal exemption. You must have the goods with you when you arrive, and you cannot include tobacco products or alcoholic beverages in this exemption.
If the goods you bring in are worth more than CAN$50 in total, you cannot claim this exemption. Instead you have to pay full duties on all goods you bring in.
After each absence of 48 hours or more
You can claim up to CAN$200 worth of goods without paying any duties. You must have the goods with you when you arrive. Although you can include some tobacco products and alcoholic beverages, only a partial exemption will apply to cigarettes, tobacco sticks, or manufactured tobacco. You may have to pay a special duty on these products. You can find more details under the section “Tobacco and alcohol.”
After each absence of seven days or more
You can claim up to CAN$750 worth of goods without paying any duties. With the exception of tobacco products and alcoholic beverages, you do not need to have the goods with you when you arrive. Although you can include some tobacco products and alcoholic beverages, only a partial exemption will apply to cigarettes, tobacco sticks, and manufactured tobacco. You may have to pay a special duty on these products.
To calculate the number of days you have been absent, do not include the date you leave Canada, but include the date you return. Dates matter, not times. For example, we consider you to have been absent seven days if you left Friday the 7th and returned Friday the 14th.
Who is eligible for these exemptions?
You are eligible for a personal exemption if you are a:
Canadian resident returning from a trip outside Canada;
former resident of Canada returning to live in this country; or
temporary resident of Canada returning from a trip outside Canada.
Even young children and infants are entitled to a personal exemption. As a parent or guardian, you can make a declaration to the CBSA for a child, as long as the goods you are declaring are for the child’s use.