Are personal exemptions subject to any terms or conditions?
You should be aware that the following terms and conditions apply to personal exemptions: • You are not allowed to combine your personal exemptions with another person’s or transfer them to someone else. • You are not allowed to combine your 48-hour exemption (CAN$400) with your 7-day exemption (CAN$750) for a total exemption of CAN$1150. • Children are entitled to a personal exemption as long as the goods they are declaring are for the child’s use. • Personal exemption claims must be made in Canadian dollars, which requires you to convert the amount you paid for goods in the U.S. (including sales tax) into Canadian dollars at the applicable rate of exchange. • Generally, the goods you include in your personal exemption must be for your personal or household use. This includes souvenirs, prizes and gifts. • Goods brought in for commercial use or for another person do not qualify as a personal exemption and are subject to full duties. • Goods you include in your 24-hour exemption or 48-
