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加拿大对60刀或以下的gift免关税& a8 T$ X# c( L% H& ]% a# [2 W. z6 ^
Importing by Mail
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Receiving Gifts in the Mail& `3 H1 B5 [6 N" B# }; h2 k/ f1 b
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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.4 u, ]9 V9 G0 }9 U6 j
•If you receive an imported gift by mail that is worth CAN$60 or less, you will not have to pay duty or tax on it.
# X; X- o0 A3 ~•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.
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. M7 x0 U1 a* B H X+ `Items that do not qualify for the CAN$60 gift exemption include the following:
+ \: q) V9 w0 r- }7 B M•tobacco;
) x. ?, ~, l) L+ b( n* y* e" N" d•alcoholic beverages;, B* N9 Q0 M7 H* k
•advertising material; and) ?; C, c2 s" z6 E* E
•items sent by a business., u9 r! s3 q- i( `: o2 o
5 a' |) y- B- D7 JAs 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.
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