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加拿大对60刀或以下的gift免关税( R/ {& y* k* Z3 m" @/ X8 ^2 z
Importing by Mail ) }0 L+ u# a6 p
7 S5 j$ v' P2 J W+ w+ BReceiving Gifts in the Mail& w+ Y; {3 A$ Y0 J
8 | e' A& H, N4 nFor 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.
7 y. f2 Z* v! V' f•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.
( }0 T+ N l4 |% J% D•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$140.& r" x; z C$ \- n
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" @" G* |: Y3 ], ~' ~3 e' rItems that do not qualify for the CAN$60 gift exemption include the following:+ b# s' J; z) v2 ]8 l* w% T% t
•tobacco;
' z0 I" d- n% d6 }9 s9 M2 k8 v•alcoholic beverages;
' C3 J2 z+ Q# G/ g* ?7 r9 X•advertising material; and6 V( K+ o8 e- q7 Y- r
•items sent by a business.( v) C4 S! r/ C* r5 s& A
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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.# k- V7 c9 }6 n# s% R
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