What are the Personal Exemptions for Canadians?
Canadians are granted personal exemptions to bring back into Canada for personal or household use, souvenirs of your trip, or gifts. Goods brought into Canada for commercial use, or for another person, do not qualify for the exemption and are subject to full duties. Canadians may qualify for a personal exemption allowing goods of a certain value into Canada without paying duties or taxes. If the goods you are bringing back with you exceed the amount of your allowed exemption, you will be required to pay taxes (GST or HST) and duties, where applicable, on the full amount. Goods manufactured in the United States or Mexico can enter Canada duty-free. However, goods purchased in the United States but manufactured elsewhere may be subject to duties.
