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Canada
Moving Back to Canada
RC4105(E) Rev. 02
This pamphlet is an overview of the laws,
restrictions, and entitlements that affect people returning to resume
residence in Canada. For exact details, please consult the legislation.
The information in this pamphlet was accurate
when we published it. However, legislative provisions and requirements may
change at any time. We try to provide timely updates.
Serving Canadians
We at the Canada Customs and Revenue Agency,
are at Canada's entry points to help and serve Canadians and visitors to
Canada in many ways. We are committed to providing efficient,
courteous service. At designated bilingual offices, we offer service in
the official language of your choice.
Our presence at the border helps to monitor and
control the entry of people and goods into Canada. We keep out goods that
could threaten our health, environment, or agriculture. Customs officers
also work to keep prohibited goods such as drugs, firearms, and obscene
material out of the country. We also look for missing children and runaway
youth.
In this pamphlet, we give information and advice
for people who are returning to resume residence in Canada after living
abroad. For more information, call our Automated Customs Information
Service (ACIS) free of charge throughout Canada by calling 1-800-461-9999,
if you are calling within Canada. From outside Canada, call (204) 983-3500,
or (506) 636-5064. Long distance charges will apply. You can also visit
our Web site, or
contact any of the customs offices listed at the end of this pamphlet or
any other federal government department mentioned in this pamphlet.
Table of Contents
Is this pamphlet for you?
You will find the information in this pamphlet
helpful if you are:
We consider a year to be one calendar year from
your date of departure. For example, if you leave on January 1, 2002, and
return on January 1, 2003, we consider you to have been absent
for one year.
$10,000 limit
Any single personal or household item (including
an automobile) that you acquired after March 31, 1977, which is
worth more than $10,000 on the date you import it, is subject to
applicable duties and taxes on the amount that is over $10,000.
Ownership, possession,
and use requirements
If you have lived outside Canada for at least one
year but less than five years, you must have owned, possessed, and used
your personal and household effects for at least six months before you
return to Canada to resume residence. If you have bills of sale and
registration documents, they can help you prove that you meet these
requirements.
It is important that you meet the three
requirements of ownership, possession, and use. For example, if you owned
and possessed the goods without using them, the goods would be subject to
duties. Leased goods are subject to regular duties, as we do not consider
that you own them.
Exceptions to ownership,
possession, and use requirements
If you have been absent from Canada for five
years or more, we will waive the six-month stipulation. You only need to
have owned, possessed, and used your personal and household effects (for a
period of time) before you return.
Wedding gifts
If you were married shortly before returning to
reside in Canada, or if you will be married within three months of your
return, you can import the wedding gifts you received abroad duty and tax
free. You must have owned and possessed the gifts before you return to
Canada. The six-month requirement and the requirement for use of the goods
do not apply. These same conditions apply to goods that you import as part
of a bride's trousseau.
Replacement goods
Replacement goods are also exempt from the
six-month requirement. However, you must own, possess, and use them abroad
before you return to Canada to resume residence. To qualify for the
exemption, the goods must be replacements for goods that would have met
the six-month ownership, possession, and use requirements, except for the
fact that they were lost or destroyed as a result of fire, theft,
accident, or another unforeseen circumstance.
In addition, the replacement goods must be of a
similar class and about the same value as the goods they are replacing.
You will need to show documents to prove this. If you intend to claim
replacement goods, contact one of our customs offices to make sure the
goods qualify. You will find a list of offices at the end of this
pamphlet.
Items you can import duty
and tax free
Personal and household
effects
Personal and household effects include:
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furniture;
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furnishings;
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silverware;
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linen;
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jewellery;
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appliances;
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books;
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musical instruments;
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family heirlooms;
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antiques;
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private collections of coins, stamps, or art;
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hobby tools and other hobby items;
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boats, and the trailers that carry them;
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vacation trailers; and
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private aircraft.
A house, a large trailer you use as a residence,
and any goods you use or will use commercially are not
eligible as personal or household effects. These goods are subject to
regular duties.
Vehicles
Personal effects can include any kind of pleasure
vehicle, such as a car, motorcycle, camper truck, motor home, snowmobile,
or pickup truck, as long as you use the vehicle for non-commercial
purposes. However, you should be aware of Transport Canada restrictions on
vehicles.
Transport Canada
requirements
Transport Canada considers vehicles
to include trailers such as recreational, boat, camping, horse, and stock
trailers. Wood chippers and generators that are equipped with rims and
tires are also considered vehicles.
Transport Canada's standards apply to vehicles
that are less than 15 years old, and to buses manufactured on or after
January 1, 1971. Vehicles originally manufactured to meet the safety
standards of countries other than the United States or Canada are
not allowed into Canada, unless they are 15 years or older or are buses
manufactured before January 1, 1971, or are entering Canada temporarily.
Vehicles manufactured to meet United
States safety standards do not comply with Canadian safety
standards. As the importer, you are responsible for determining whether
your vehicle complies with Canadian standards, or whether it can be
modified to meet these standards after you import it. You cannot import
vehicles that cannot be modified to meet Canadian standards. Find out
whether your vehicle qualifies for importation under Transport Canada's
Registrar of Imported Vehicle (RIV) Program. The RIV Program ensures that
qualifying vehicles imported into Canada are modified, inspected, and
certified to meet Canadian safety standards. You can contact the Registrar
of Imported Vehicles at:
Registrar of Imported Vehicles
Suite 400
405 The West Mall
Toronto ON M9C 5K7
Telephone:
(416) 626-1803
1-888-848-8240 (toll free in Canada and the United States)
Fax: 1-888-346-8235
Internet: www.riv.ca
If your vehicle qualifies for importation, a
customs inspector will register your vehicle into the Registrar of
Imported Vehicle Program at the entry point where you import it. You will
have to pay a fee for this registration. After your vehicle is registered,
you have 45 days to have it modified to meet Canadian standards.
If you acquired a vehicle from a country other
than the United States, contact:
Road Safety and Motor Vehicle Regulation
Transport Canada
8th floor, Place de Ville, Tower C
330 Sparks Street
Ottawa ON K1A 0N5
Telephone:
(613) 998-8616
1-800-333-0371 (toll free in Canada and the United States)
Fax: (613) 998-4831
Internet: www.tc.gc.ca/roadsafety/
Notes
You cannot license your vehicle in Canada until you get approval from the
Registrar of Imported Vehicles.
Your vehicle may also be subject
to provincial or territorial sales tax and safety requirements. Check with
the motor vehicle department of the province or territory to which you are
returning to resume residence.
Before you bring your vehicle into Canada, ask
the customs authority of the country from which you will be exporting it
if there are any requirements you must meet before you can ship the
vehicle out of the country.
For more information, see the pamphlet called Importing
a Vehicle Into Canada. You can find a copy on our Web site or
order one by contacting:
National Distribution Centre
Canada Customs and Revenue Agency
933 Gladstone Street
Ottawa ON K1A 1A2
Telephone:
(613) 946-0626
1-800-959-2221 (toll free in Canada and the United States)
Additional Personal
Exemptions
When you return to resume residence in Canada,
you are entitled to claim a duty and tax-free personal exemption of a
maximum value of CAN $750 for goods you acquired abroad. You do not
have to own, possess, or use these goods before you return to Canada to
resume residence. You can include certain quantities of alcohol and
tobacco in this exemption or in your former resident
entitlement, but not in both. Alcohol and tobacco products must accompany
you when you enter Canada.
Tobacco products
If you meet the age requirement set by the
province or territory where you enter Canada, you can include all of the
following in your personal exemption:
You can import more than these quantities, but
you have to pay full duties and taxes on the extra amounts.
Note
If you include cigarettes, tobacco sticks, or loose tobacco in your
personal exemption allowance, only a partial exemption will apply. You
will have to pay a minimum duty on these products unless they are marked
« Canada - Duty Paid • Droit Acquitté ».
Canadian-made products sold at a duty-free shops are marked in this way.
You can speed up your clearance by having your tobacco products available
for inspection when you arrive.
Alcoholic
beverages
If you meet the age requirements set by the
province or territory where you enter Canada, you can include in your
personal exemption one of the following:
Except in Nunavut and the Northwest Territories,
you can bring in more than this free allowance of alcohol as long as the
quantities are within the limit the province or territory sets. However,
the cost may be high, as you have to pay both customs assessments and the
provincial or territorial levies and taxes.
If you intend to ship alcoholic beverages to
Canada (e.g., the contents of a bar or wine cellar), contact the
appropriate provincial or territorial liquor board authority so you can
pay the provincial or territorial fees and assessments in advance. To get
the shipment released in Canada, you have to produce a copy of the
provincial or territorial receipt and pay any customs assessments that may
apply.
Restrictions
Items for commercial
use
If you import vehicles, farm equipment, or other
capital equipment to use in construction, contracting, or manufacturing,
or other goods that you use, or will use, in a trade, you have to pay the
regular duties on these items.
Firearms
Canada's firearms laws help make our country
safer for both residents and visitors. You must declare all goods,
including firearms, to a customs officer at your first point of entry.
Before you bring a firearm back to Canada, to
find out what documents you need, contact the Canadian Firearms Centre at:
Canadian Firearms Centre
284 Wellington Street
Ottawa ON K1A 0H8
Telephone:
1-800-731-4000 (in Canada and the United States)
(506) 624-5380 (from other countries)
Fax: (613) 941-1991
Internet: www.cfc.gc.ca
Anyone importing a firearm into Canada has to be
at least 18 years old.
You can import non-restricted
and restricted firearms, provided all requirements are met. You cannot
import prohibited firearms, such as certain handguns and all
automatic firearms, or any prohibited weapons or devices, including
silencers and replica firearms.
Before importing a firearm, you should read the
brochure called Importing
a Firearm or Weapon Into Canada. You can get a copy from our Web
site or by calling our national distribution centre at 1-800-959-2221.
Animals, plants, foods,
and their products
The Canadian Food Inspection Agency
(CFIA) is
responsible for food health and safety, and for protecting Canada's
agricultural and forestry industries from certain pests and diseases. The
CFIA controls, restricts, and prohibits the entry into Canada of many
plants, animals, and products made from them, including food. You need
certificates or permits for some of these goods before you can import
them.
Many goods do not have to be inspected by the
CFIA, but you may have to pay a fee if the CFIA needs to quarantine,
treat, or remove from Canada any of the goods you are importing. In some
cases, we collect these fees for the CFIA. If you are planning to import
agricultural, forestry, or food items, you should contact a CFIA Import
Service Centre for information before you ship the goods. The staff can
answer your questions about import requirements for goods that the CFIA
regulates and inspects. There are three Import Service Centres in Canada:
Eastern Import Service Centre, Montréal
Hours: 7:00 a.m. to 11:00 p.m. (Eastern Time)
Telephone:
1-877-493-0468 (toll free in Canada and the United States)
(514) 493-0468 (local calls and all other locations)
Fax: (514) 493-4103
Central Import Service Centre, Toronto
Hours: 7:00 a.m. to 12 midnight (Eastern Time)
Telephone:
1-800-835-4486 (toll free in Canada and the United States)
(905) 612-6285 (local calls and all other locations)
Fax: (905) 612-6280
Western Import Service Centre, Vancouver
Hours: 7:00 a.m. to 12 midnight (Pacific Time)
Telephone:
1-888-732-6222 (toll free in Canada and the United States)
(604) 666-9240 (local calls and all other locations)
Fax: (604) 270-9247
You can also find information on CFIA's
Web site.
Pets
If you bring a pet dog or cat more than three
months old from the United States, you must have a certificate to show
that the animal has been vaccinated against rabies within the last three
years. The certificate has to be dated and signed by a veterinarian, and
it must identify the animal by breed, age, sex, colouring, and any
distinguishing marks. We cannot accept animal tags instead of
certificates.
If you bring a pet dog or cat under three months
old from the United States, or a guide dog from any country, you do not
need a certificate, but the animal has to be in good health when it
arrives.
You should check with the CFIA before you import
any animals from other countries.
Plants
Plants are potential carriers of insects and
disease. For this reason, customs officers help the CFIA control the entry
of plants into Canada, as well as the earth, sand, and other related
matter in which they are planted or packed.
You can import house plants from the continental
United States as part of your baggage or with your household effects
without phytosanitary certificates or import permits. We define house
plants as plants commonly known and recognized as house plants,
grown or intended to be grown indoors.
When you import house plants from Hawaii as part
of your baggage or household effects, they have to be bare root, and free
of soil and related growing media. Their containers must bear a stamped
certificate from the Department of Agriculture of the State of Hawaii.
All other plants that you import from the United
States need phytosanitary certificates from the U.S. Department of
Agriculture, and an import permit from the CFIA issued in advance.
To import plants from other parts of the world,
you will need an import permit issued in advance by the CFIA, as well as a
phytosanitary certificate issued by the government plant health authority
at the point of origin.
You need permits to import orchids and cacti
controlled by the Convention on International Trade in Endangered
Species of Wild Fauna and Flora (CITES). See the section on
endangered species below.
Limits and
duties on food products
Canada has detailed requirements, restrictions,
and limits that apply to importing meat, eggs, and dairy
products. In most cases, it is not possible to import these products from
countries other than the United States. Eligible food products, have
limits on the quantity and value, even if you qualify for a personal
exemption. If you exceed these limits on meats and meat products, turkey,
chicken, eggs, and dairy products, you have to pay a high rate of duty
(from 160% to 350%). In addition, these products may need to bear a USD
inspection label from the United States Department of Agriculture.You can
avoid problems by not bringing such goods into Canada. If you need more
information, contact our customs information service at 1-800-461-9999,
for calls within Canada. If you are calling from outside Canada, call
(204) 983-3500 or (506) 636-5064. Long distance charges will apply.
You can also contact one of the customs offices listed at the back of this
pamphlet.
Endangered
species
Canada has signed an international agreement, the
Convention on International Trade in Endangered Species of Wild Fauna
and Flora (CITES), to protect wild animals and plants and their parts
or derivates, from overexploitation in international trade. CITES operates
through a system of import/export permits. However, goods controlled under
CITES (except for live animals) may be exempted from a CITES permit if
they are part of a former resident's clothing or accessories or are
contained in his or her personal baggage, and the former resident owned,
possessed, and used the goods in the temporary country of residence.
For more information, contact:
CITES Office
Canadian Wildlife Service
Environment Canada
Ottawa ON K1A 0H3
Telephone:
(819) 997-1840
Fax: (819) 953-6283
Internet: www.cites.ec.gc.ca
Before you return to resume
residence in Canada
Listing your goods
Before you return to Canada to resume residence,
you must prepare a list (preferably typewritten), in duplicate, of all the
household and personal goods you are bringing into the country. Your list
should describe the goods, giving such details as the value, make, model,
and serial number of each item, particularly high-value items.
Divide the list into two sections-goods you are
bringing with you, and goods to follow. Goods that arrive later will
qualify for free importation under your entitlement as a former resident
only if they are on your list.
Declaring your goods
When you arrive in Canada, you have to give your
list of goods to the customs officer, even if you do not have the goods
with you at the time. Based on the list of goods you submit, the customs
officer will complete Form B4, Personal
Effects Accounting Document, for you. The customs officer will
also assign a file number to your Form B4 and give you a copy of the
completed form as a receipt. You will need to present your copy of the
form to claim free importation of your unaccompanied goods when they
arrive. Goods to follow may be subject to import restrictions before you
can import them.
To speed things up, you can complete Form B4
in advance, and present it to the customs officer when you arrive. You can
get copies of the form, in English or French, from our Web site or from
one of the customs offices listed at the back of this pamphlet.
Disposing of goods you
imported duty and tax free
If you import goods duty and tax free, and sell
or give them away within the first year, you will have to pay all duties
that apply. If you divert the goods for commercial use, the same condition
applies. However, after you have kept your goods in Canada for one year,
you are free to dispose of them any way you like.
Comments or suggestions
We review this pamphlet each year. If you have
any comments or suggestions that would help us improve it, we would like
to hear from you. Please write or fax us at:
Travellers Division
Operational Policy and Coordination Directorate
Customs Branch
Canada Customs and Revenue Agency
191 Laurier Avenue West
Ottawa ON K1A 0L5
Fax: (613) 998-5584
Customs offices
Atlantic Region
1583 Hollis Street
P.O. Box 520
Halifax NS B3J 2R7
Fax: (902) 426-2129
Quebec Region
2nd floor
400 Place d'Youville
Montréal QC H2Y 2C2
Fax: (514) 283-8591
130 Dalhousie Street
P.O. Box 2267
Québec QC G1K 7P6
Fax: (418) 648-3040
Northern Ontario
Region
2265 St. Laurent Boulevard
Ottawa ON K1G 4K3
Fax: (613) 957-8911
Southern Ontario
Region
400 Grays Road North
Hamilton ON L8E 3J6
Fax: (905) 308-8616
Pearson International Airport - Passenger
Operations
Toronto AMF
P.O. Box 40
Toronto ON L5P 1A2
Fax: (905) 676-5120
P.O. Box 1655
Windsor ON N9A 7G7
Fax: (519) 257-6412
Prairie Region
Unit 130, Airport Place
1821 Wellington Avenue
Winnipeg MB R3H 0G4
Fax: (204) 983-6004
3033-34th Avenue North East, Bay 32
Calgary AB T1Y 6X2
Fax: (403) 292-4200
Pacific Region
5th floor
333 Dunsmuir Street
Vancouver BC V6B 5R4
Fax: (604) 666-2398
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