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加拿大对60刀或以下的gift免关税
, m5 ]6 O5 O' |8 C# qImporting by Mail , K- p6 W! {: \- u, a5 R
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Receiving Gifts in the Mail* p$ e. q% ] M# \4 A' @0 \, B# {
2 | w X% [8 Z( y, U W5 z+ a( G) eFor 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.# i. I. b }7 w
•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.
" F+ C4 d) I/ H! l•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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6 @( z0 C- b7 i) V2 a4 TItems that do not qualify for the CAN$60 gift exemption include the following:
; Q7 A2 n, k% S" B' [( l5 S. S•tobacco;
) B0 z, t( t' p$ f$ @7 E" O1 X+ s•alcoholic beverages;
! ]/ k" L, q9 j. w: B•advertising material; and! q( T0 X% N9 P) X6 }' @0 S" W4 g
•items sent by a business.
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' U) q5 X# x2 w4 f, D, N" l! dAs 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.5 X' G( f* V' z
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