When you return to Canada, you may qualify for a personal exemption. This allows you to bring goods of a certain value into the country without paying regular duty and taxes, except for a minimum duty that may apply to some tobacco products.You are eligible for a personal exemption if you are one of the following:
- a Canadian resident returning from a trip outside Canada
- a former resident of Canada returning to live in this country
- or a 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.