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加拿大对60刀或以下的gift免关税
( D" t" }" a2 ]( E: Z% X5 cImporting by Mail 1 |/ _' v4 A9 ]+ v; j" [- X
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Receiving Gifts in the Mail
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) j( v) n& y' F! {7 BFor 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.: h8 b2 l( {: c% f4 C' 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.9 e( v* W' a& x: r; J7 v5 I
•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.* ^ }. Q; h9 O- l( v
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Items that do not qualify for the CAN$60 gift exemption include the following:
* W% o# F( [- f/ r$ D•tobacco;4 t, B/ U9 `- t4 s2 i( C/ @4 g
•alcoholic beverages;/ ?% m5 }/ O( b' V: ~& V1 k
•advertising material; and! g3 v2 {* C1 C$ l
•items sent by a business.
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/ Q& x8 L, `* q! [( S# J9 ^As 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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