ARGO Calgary Customs Brokers: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 isworth CAN$60 or less, you will not have to pay duty or tax on it.
- 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.
Items that do not qualify for the CAN$60 gift exemption include the following:
- alcoholic beverages;
- 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.