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Importing by mail or courier - Determining duty and taxes owed
cbsa-asfc.gc.ca
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Find federal support for businesses and workers. Includes information about importing and exporting, travelling between Canada and the US, buying Canadian products, and key contacts. “All international mail coming into Canada is subject to review by the Canada Border Services Agency (CBSA).” Duty is a tariff payable on an item imported to Canada. Rates of duty are established by the Department of Finance Canada and can vary significantly from one trade agreement to another.
Gifts “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.” If you receive an imported gift by mail that is worth CAN$60 or less, you will not have to pay duty and/or tax on it.
If the gift is worth more than CAN$60, you will have to pay any applicable duty and/or 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/or PST on CAN$140. “Items that do not qualify for the CAN$60 gift exemption include the following:” advertising material; and
Items that do not qualify for the CAN$60 gift exemption include the following: “advertising material; and” items sent by a business.
advertising material; and “items sent by a business.” 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.