information for visitors to canada and seasonal residents · this information is an overview of the...

Information for Visitors toCanada and Seasonal

Residents

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This information is an overview of the laws, restrictionsand entitlements that affect visitors to Canada andseasonal residents. The information in this publicationwas accurate at the time it was published. We makeevery effort to provide updates in a timely manner;however, legislative provisions and requirements maychange at any time. The various acts and laws thatgovern trade and traveller requirements, the importationand exportation of goods, and food, plant and animalinspection take precedence and should be consulted forprecise information.

La version française de cette publication est intituléeRenseignements pour les visiteurs au Canada et les résidentssaisonniers.

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At Your Service

With a workforce of more than 12,000 publicservants, the Canada Border Services Agency

(CBSA) provides services at 1,183 service pointsacross Canada and 39 locations abroad. At over 60land border crossings and 9 international airports,we operate on a 24/7 basis. We administer morethan 90 acts and regulations on behalf of otherGovernment of Canada departments and agencies,as well as international agreements.

The CBSA delivers innovative border managementthrough a network of dedicated professionals whowork strategically with domestic and internationalpartners to ensure Canada remains secure andresponsive to new and emerging threats. We alsointercept, detain and remove those persons whopose a threat to Canada or who have beendetermined to be inadmissible.

Border services officers are at Canada’s ports of entryto serve you when you arrive in Canada. We arecommitted to providing efficient, courteous service.At designated bilingual offices, we will serve you inthe official language of your choice.

If you require more detailed information that is notprovided in this publication, please call the BorderInformation Service (BIS) line. The BIS telephonenumbers can be found in the section called“Additional information.”

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Table of contentsPage

Is this publication for you? ..................................... 5

Visitors to Canada ..................................................... 5Arriving in Canada .................................................... 5Bringing children into Canada ................................. 6Personal baggage........................................................ 6Alcohol and tobacco................................................... 7

Alcoholic beverages ................................................. 7Tobacco products ..................................................... 8

Currency and monetary instruments ...................... 8Restrictions .................................................................. 9

Firearms and weapons ............................................ 9Explosives, fireworks and ammunition................ 10Endangered species.................................................. 10Items for commercial use ........................................ 11Prohibited goods ...................................................... 11Prescription drugs.................................................... 11Radio transmitting equipment ............................... 11

Food products, plants and animals ......................... 11Food products ........................................................... 12Plants .......................................................................... 13Animals...................................................................... 14

Gifts............................................................................... 15In-transit travel through Canada ............................. 15Telephone Reporting Centres................................... 15

General aviation ....................................................... 15Private boats.............................................................. 15

CBSA programs for frequent travellers .................. 16CANPASS Private Aircraft and CANPASS

Corporate Aircraft................................................. 16CANPASS Air ........................................................... 17CANPASS Private Boats ......................................... 17NEXUS Highway...................................................... 17NEXUS Air ................................................................ 18Business meetings and conventions...................... 18Tax rebates for visitors ............................................ 18Vehicles and private boats ...................................... 18

Seasonal residents .................................................... 19Allowed goods............................................................ 19Excluded goods........................................................... 19Preparing to enter Canada ........................................ 19Duty and taxes ............................................................ 20You and the border services officer......................... 20

Additional information ............................................ 21

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Is this publication for you?

This publication will be helpful if you are aCanadian non-resident visitor or a foreign

national visitor to Canada and your stay will notexceed one year. It provides information on the goodsyou can import when you come for a visit and alsodescribes a special benefit that applies if you own aresidence in Canada for seasonal use or lease one fora minimum period of three years.

If you are planning to study or work in Canada,contact the nearest Canadian embassy or consulateand ask for the publication called Entering Canada toStudy or to Work or select “Publications and forms”on our Web site at www.cbsa.gc.ca.

If you are moving to Canada permanently for the firsttime, or will be temporarily employed in Canada formore than three years, ask for a copy of the publicationcalled Settling in Canada or select “Publications andforms” on our Web site at www.cbsa.gc.ca.

Please note that the information in the section called“Visitors to Canada” also applies to seasonal residents.

Visitors to CanadaArriving in CanadaOur border services officers are at the ports of entryto ensure that people entering Canada respectCanadian laws. They are authorized to examinepeople and goods entering Canada to determine theiradmissibility. Their goal is to facilitate the entry oflegitimate travellers and goods as quickly as possible.

When you enter Canada, a border services officermay ask to see your passport and a valid visa, whennecessary. If you are a citizen of the United States,you do not need a passport to enter Canada;however, you should carry proof of your citizenshipsuch as a birth certificate, certificate of citizenshipor naturalization or a Certificate of Indian Status, aswell as a photo ID. If you are a permanent residentof the United States, you must bring your permanentresident card (i.e. green card) with you. For moreinformation on admissibility into Canada, read thefact sheet called Managing Access to Canada. It isavailable on our Web site at www.cbsa.gc.ca.

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Bringing children into CanadaBorder services officers are on alert for children whoneed protection. Children under the age of 18 areclassified as minors and are subject to the same entryrequirements as any other visitor to Canada.

We will conduct a more detailed examination ofminors entering Canada without proper identificationor those travelling in the company of adults otherthan their parents or legal guardian(s). This additionalscrutiny helps ensure the safety of the children.

Minors travelling alone must have proof of citizenshipand a letter from both parents detailing the length ofstay, providing the parents’ telephone number andauthorizing the person waiting for them to take careof them while they are in Canada.

If you are travelling with minors, you must carryproper identification for each child such as a birthcertificate, passport, citizenship card, permanentresident card or Certificate of Indian Status.

If you are divorced or separated, you should carrywith you copies of the legal custody agreements foryour children. If you are travelling with minors andyou are not their parent/guardian, you should havewritten permission from the parent/guardianauthorizing the trip. The letter should includeaddresses and telephone numbers of where theparents or guardian can be reached and identify aperson who can confirm that the children are notbeing abducted or taken against their will.

If you are travelling with a group of vehicles, makesure you arrive at the border in the same vehicle asyour children, to avoid any confusion.

Personal baggageAs a visitor, you can bring certain goods into Canadafor your own use as “personal baggage.” Personalbaggage includes clothing, camping and sportsequipment, cameras, tape recorders and personalcomputers. It also includes vehicles, private boatsand aircraft.

You must declare all goods when you arrive at theCBSA port of entry. Border services officers do conductexaminations of goods being imported or exported toverify declarations. If you declare goods when you

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arrive and take them back with you when you leave,you will not have to pay any duty or taxes. Thesegoods cannot be used by a resident of Canada or onbehalf of a business based in Canada, be given as agift to a Canadian resident or disposed of or left inCanada.

The border services officer may ask you to leave asecurity deposit for your goods, which will berefunded to you when you export the goods fromCanada. Should this occur, we will issue aForm E29B, Temporary Admission Permit. We willkeep a copy and give you one for your records.When you leave Canada, present your goods andyour copy of Form E29B to the border services officer.We will give you a receipt copy of the form andrefund your security deposit by mail.

Alcohol and tobaccoIf you meet the minimum age requirements of theprovince or territory where you enter Canada, youcan include limited quantities of alcoholic beveragesin your personal entitlement. These items mustaccompany you on your arrival.

Minimum ages for the importation of alcoholicbeverages as prescribed by provincial or territorialauthority, are 18 years for Alberta, Manitoba andQuebec, and 19 years for Yukon, NorthwestTerritories, Nunavut, British Columbia,Saskatchewan, Ontario, Nova Scotia, NewBrunswick, Prince Edward Island andNewfoundland and Labrador.

Alcoholic beveragesYou are allowed to import only one of the followingamounts of alcohol free of duty and taxes:

■ 1.5 litres (53 imperial ounces) of wine;

■ 1.14 litres (40 ounces) of liquor;

■ a total of 1.14 litres (40 ounces) of wine and liquor; or

■ 24 x 355 millilitre (12 ounces) cans or bottles(maximum of 8.5 litres) of beer or ale.

NoteWe classify “cooler” products according to thealcoholic beverage they contain. For example, beercoolers are considered to be beer, wine coolers are

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considered to be wine. We do not consider beer andwine products not exceeding 0.5% alcohol by volumeto be alcoholic beverages.

You can bring in more than the free allowance ofalcohol except in Nunavut and the NorthwestTerritories. However, the quantities must be withinthe limit set by the province or territory where youwill enter Canada. If the value of the goods is morethan the free allowance, you will have to pay bothcustoms and provincial or territorial assessments.For more information, check with the appropriateprovincial or territorial liquor control authoritybefore coming to Canada.

Tobacco productsYou are allowed to bring in all of the followingamounts of tobacco into Canada without payingduty:

■ 200 cigarettes;

■ 50 cigars or cigarillos;

■ 200 grams (7 ounces) of manufactured tobacco; and

■ 200 tobacco sticks.

You may bring in additional quantities but you willhave to pay full duty and taxes on the excess amount.If you plan a side trip abroad during your visit, youmust be out of Canada for at least 48 hours to beeligible to claim these entitlements again.

Currency and monetary instrumentsIf you are importing or exporting monetaryinstruments equal to or greater than CAN$10,000 (orits equivalent in a foreign currency), whether in cashor other monetary instruments, you must report it tothe CBSA when you arrive or before you leave Canada.For more information, ask for a copy of the publicationcalled Crossing the Border with $10,000 or More? or select“Publications and forms” on our Web site atwww.cbsa.gc.ca.

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RestrictionsImportation of the following goods into Canada isrestricted. Make sure you have the information yourequire before attempting to import these items intoCanada.

Firearms and weaponsCanada’s firearms legislation helps make the countrysafer for both residents and visitors. Before youattempt to import a firearm or weapon, contact theCanada Firearms Centre for information.

The following requirements apply to the importationof firearms and weapons:

■ you must be at least 18 years of age;

■ you can import non-restricted and restrictedfirearms, provided you meet all requirements; and

■ you cannot import prohibited firearms, weaponsor devices, including silencers, replica firearms,switchblades and other weapons.

You must declare all weapons and firearms at theCBSA port of entry or they will be seized and youmay be subject to arrest.

As a visitor, you may temporarily import restrictedfirearms and non-restricted firearms, such as pistolsor revolvers, provided you get Form CAFC 679,Application for an Authorization to Transport RestrictedFirearms and Prohibited Firearms in advance from achief firearms officer of the province or territory towhich you are importing a restricted firearm.

As a seasonal resident, you may import restrictedfirearms but you must have a valid Possession andAcquisition Licence or a valid Firearms AcquisitionCertificate, in addition to Form CAFC 679. For moreinformation on importing a firearm into Canada,ask for a copy of the publication called Importing aFirearm or Weapon Into Canada or call the BIS line atone of the numbers listed in the section called“Additional information.”

For more information about applying for a Canadianfirearms licence or Form CAFC 679, contact:

Canada Firearms CentreOttawa ON K1A 1M6

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Telephone: 1-800-731-4000 (toll-free in Canada andthe United States)506-624-5380 (from all other countries)

Facsimile: 613-957-7325E-mail: [email protected] site: www.cfc.gc.ca

Replica firearms are designed or intended to resemblea firearm with near precision. They are classified asprohibited devices and you cannot import them intoCanada.

Mace or pepper spray that is used for the purpose ofinjuring, immobilizing or otherwise incapacitatingany person is considered a prohibited weapon. Youcannot import it into Canada. Aerosol or similardispensers that contain substances capable ofrepelling or subduing animals are not consideredweapons if the label of the container specificallyindicates that they are for use against animals

Explosives, fireworks and ammunitionYou require written authorization and permits tobring explosives, fireworks and certain types ofammunition into Canada. For more information,contact:

Explosives Regulatory DivisionNatural Resources Canada1431 Merivale RoadOttawa ON K1A 0G1

Telephone: 613-948-5200Web site: www.nrcan.gc.ca

Endangered speciesCanada signed the Convention on International Tradein Endangered Species of Wild Fauna and Flora (CITES),an international agreement to protect wild animalsand plants and their parts or derivates from over-exploitation in international trade. CITES operatesthrough a system of import/export permits. However,you can import goods controlled under CITES (exceptfor live animals) without a CIT permit if they are partof your clothing or accessories, are contained in yourpersonal baggage, and you have owned, possessedand used the goods in Canada. For more information,contact the CITES office:

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Telephone: 1-800-668-6767 (toll-free number inCanada)819-997-1840 (local calls and from allother countries)

Facsimile: 819-953-6283Web site: www.cites.ec.gc.ca

Items for commercial useIf you import vehicles, farm equipment or other capitalequipment to use in construction, contracting ormanufacturing, or other goods that you use or willuse in a trade, you have to pay the regular duties onthese items.

Prohibited goodsYou cannot import prohibited goods such as obscenematerial, hate propaganda and child pornographyinto Canada.

Prescription drugsIf you are importing prescription drugs, make surethey are clearly identified. The drugs should be inthe original packaging with a label that specifieswhat they are and that they are being used underprescription. If this is not possible, carry a copy ofthe prescription or a letter from your doctor.

Radio transmitting equipmentUnited States residents are allowed to operateaircraft, marine, amateur, citizens’ band (CB),General Mobile Radio Service (GMRS) and FamilyRadio Service (FRS) radios as well as cellular andPCS mobile radio telephones in Canada withoutexplicit permission from Industry Canada. If youare not a United States resident, you will needpermission from Industry Canada to use thisequipment. For more information, contact IndustryCanada by e-mail at [email protected] or visitits Web site at www.ic.gc.ca.

Food products, plants and animalsThe Canadian Food Inspection Agency (CFIA) has amandate to safeguard Canada’s food supply and theplants and animals upon which safe, high-qualityfood depends. It has therefore put in place controls,restrictions and prohibitions on the entry of food,plants, animals and their products. You may needcertificates or permits to import some of these goods.

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Many products do not require a mandatory inspection,but if the goods you are importing need to beinspected, or if other actions are required, you mayhave to pay a fee.

Government of Canada departments and agenciessuch as Environment Canada and the CFIA as wellas some provinces have special requirements for theimport of food products, plants and animals. CITESalone has import and export requirements for some30,000 wild animals (including fish), plant speciesand their products.

Without the proper documentation, we may seize,dispose of or order the removal of some foodproducts, plants or animals. Other imports mayrequire treatment before they can stay. Importersare responsible for all costs related to disposal,quarantine or treatment.

For information on CFIA import requirements, referto the Automated Import Reference System (AIRS)on the CFIA Web site at www.inspection.gc.ca orcall a CFIA Import Service Centre toll-free at thefollowing numbers:

Eastern Canada 1-877-493-0468Central Canada 1-800-835-4486Western Canada 1-888-732-6222

Food productsCanada has complex requirements, restrictions andlimits on the import of meat, eggs, dairy products,honey, fresh fruits and vegetables and other food fromaround the world. For example, root crops may beregulated and potatoes are prohibited. You can avoidproblems by not bringing these kinds of goods intoCanada.

You can import certain meat and dairy products fromcertain states in the United States. Before enteringCanada with these products, contact the BIS at one ofthe numbers listed in the section called “Additionalinformation,” or refer to AIRS on the CFIA Web site.

The CFIA and International Trade Canada (ITCan)have set limits on the quantity and/or dollar valueof certain food products you can bring into Canadaduty-free or that you can include in your personalexemption. Unless you have an import permit fromITCan for quantities over and above the establishedlimits, you will have to pay duty ranging from 150%to 300%.

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The following are some examples of the limits thatapply to personal importations of food productsfrom the United States:

■ 2 dozen eggs;

■ 20 kilograms of dairy products not exceeding $20in value (e.g. cheese and butter);

■ 3 kilograms of margarine or butter substitutes; and

■ 20 kilograms of edible meats and meat products,including turkey and chicken.

Within this limit, more CFIA and ITCan restrictionsapply as follows:

■ a maximum of one whole turkey or 10 kilogramsof turkey products;

■ a maximum of 10 kilograms of chicken; and

■ a maximum of 5 kilograms of edible meats andmeat products from cattle, sheep, goat, bison andbuffalo.

NoteAll meat and meat products have to be identified asproducts of the United States.

PlantsPlants are potential carriers of insects and disease.For this reason, border services officers help the CFIAcontrol the entry into Canada of plants, including theearth, soil, sand or all other related matter in whichthey are planted or packed.

Houseplants are defined as plants commonly knownand recognized as such, which are grown or intendedto be grown indoors. These do not include bonsaiplants. If you are importing houseplants from thecontinental United States as part of your baggage orhousehold effects, you do not need phytosanitarycertificates or import permits. For all other plantsfrom the United States, you may require aphytosanitary certificate from the United StatesDepartment of Agriculture and an import permitfrom the CFIA.

To import plants from other parts of the world, youmay require an import permit from the CFIA inadvance. You may also require a phytosanitarycertificate issued by the phytosanitary authorities ofthe country of origin (e.g. plant protection/quarantinein the country of origin).

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You need permits to import orchids and cacticontrolled by the Convention on International Trade inEndangered Species of Wild Fauna and Flora (CITES).For more information, contact the CITES office atone of the coordinates listed in the “Endangeredspecies” section.

AnimalsYou may import pet dogs and cats younger thanthree months old from the United States withoutsubmitting any documentation. However, a CFIAveterinarian must examine them if they appearunhealthy. If you own an assistance dog that iscertified as a guide, hearing or other service dog, theanimal is not subject to any restrictions as long as itaccompanies you to Canada.

If you own cats older than three months, dogsolder than eight months and pet dogs betweenthree and eight months, you may import them fromthe United States as long as they accompany you whenyou enter Canada. You will also have to submit acertificate signed and dated by a veterinarian for eachpet. The certificate must show that the animal iscurrently vaccinated against rabies and include thename of the vaccine used and its expiry date. Inaddition, it has to identify the animal by breed, age,sex, colouring and any distinguishing marks. Wecannot accept an animal tag in place of a certificate.If you import pet dogs between three and eightmonths that do not accompany you, you may requireadditional permits and certifications.

You need permits to import insects and butterfliescontrolled by CITES. If you are importing otheranimals from the United States, or animals of anykind from other countries, contact the BIS at one ofthe numbers listed in the section called “Additionalinformation” or refer to the AIRS section on the CFIAWeb site at www.inspection.gc.ca before you import.

GiftsYou can import gifts for friends in Canada duty- andtax-free, as long as each gift is valued at CAN$60 orless. If the gift is worth more than CAN$60, you willhave to pay duty and taxes on the excess amount.You cannot claim alcoholic beverages, tobaccoproducts or business-related material as gifts.

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In-transit travel through CanadaIf you are an American resident, you can transportgoods through Canada to the United States. Tosimplify the clearance process, carry three copies ofthe list of goods you are transporting. The list shouldinclude the value of the goods and any serial numbers.You should pack consumable goods such as alcohol,tobacco and food in containers that the border servicesofficers can tie and seal when you arrive.

Telephone Reporting CentresIf you arrive in Canada by general aviation aircraft(carrying no more than 15 people including crew) orby private boat, you must report to the CBSA using aTelephone Reporting Centre (TRC) prior to yourarrival, and you must land at a designated port ofentry. In an emergency situation, such as under severeweather conditions, you may have to land your boator aircraft at a place that is not designated. In this case,you have to report the circumstances to the nearestCBSA office or to the RCMP. For more information,ask for a copy of the publication called Coming toCanada by Small Aircraft or Recreational Boat.

General aviationIf you arrive by private or corporate aircraft, the pilotmust call the TRC at 1-888-226-7277 at least 2 hoursbut not more than 48 hours before arriving in Canada.If your flight originates outside North America, callone of the following numbers. Long-distance chargeswill apply. We recommend you choose the numberclosest to your point of arrival.

Lansdowne, Ontario 613-659-4576Hamilton, Ontario 905-679-2073Windsor, Ontario 519-967-4320Victoria, British Columbia 250-363-0222

Hours of service vary by airport and are subject tochange. For the current listing of airports of entry,visit our Web site at www.cbsa.gc.ca or call the BISat one of the numbers listed in the section called“Additional information.”

Private boatsIf you arrive in Canada aboard a private boat, youmust proceed directly to the nearest designatedtelephone reporting marine site. Upon arrival inCanada, the master of the boat must report to the

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CBSA by calling 1-888-226-7277. The master of the boatwill provide details of the voyage, the passengers andtheir declaration. No one except the master may leavethe boat until authorized to do so by the CBSA. Asproof of presentation, masters will be provided witha report number for their records. Masters mustprovide this number to a border services officer uponrequest. You do not have to report to the CBSA whenyou leave by private boat unless you are exportinggoods that need to be documented. To get a list ofthe designated telephone reporting marine sites, call1-888-226-7277 before you arrive in Canada.

CBSA programs for frequent travellersOur CANPASS and NEXUS programs streamline theborder clearance process for low-risk, pre-approvedfrequent travellers. If you wish to participate ineither of these programs, you must fill out anapplication form, undergo a security check andqualify for certain admissibility criteria. Forinformation and application forms, visitwww.cbsa.gc.ca/canpass or www.cbsa.gc.ca/nexusor call the BIS at the numbers listed in the sectioncalled “Additional information.”

CANPASS Private Aircraft and CANPASS Corporate AircraftIf you frequently travel to Canada from the UnitedStates on small aircraft (maximum 15 passengersincluding crew), you may qualify for the CANPASSPrivate Aircraft or CANPASS Corporate Aircraftprogram. As a participant, you can enjoy manybenefits including:

■ access to more airports;

■ permission to land at an airport of entry anytimethe airport is open for landing, regardless of thehours of operation of the local CBSA office;

■ permission to land at CANPASS-only airports,which may be nearer to your final destination; and

■ expedited clearance.

These programs require the pilot to call1-888-CANPASS (1-888-226-7277) at least 2 hoursbut not more than 48 hours before arrival to identifyeveryone on board and report the goods they areimporting. For more information, visit our Web siteat www.cbsa.gc.ca/canpass.

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CANPASS Air As a CANPASS Air participant, you can use anautomated kiosk at the airport to expedite yourborder clearance. You simply look into a camera thatrecognizes the iris of your eye as proof of identity.For a list of participating airports, visit our Web siteat www.cbsa.gc.ca/canpass.

CANPASS Private Boats If you participate in CANPASS Private Boats,you must call a CBSA office at 1-888-CANPASS(1-888-226-7277) up to 4 hours before arriving inCanada from the United States. You must also arriveat a designated telephone reporting marine site inCanada. To be eligible for this reporting system, allpassengers must be program members. If this is notthe case, you must follow normal reporting procedures.

NEXUS HighwayThe NEXUS Highway program is a joint Canada-United States initiative that allows low-risk, frequentand pre-approved travellers to cross the borderthrough dedicated lanes. NEXUS is currently offeredat the following locations:

■ Douglas, British Columbia/Peace Arch, Washington

■ Pacific Highway, British Columbia/Blaine,Washington

■ Boundary Bay, British Columbia/Point Roberts,Washington

■ Sarnia, Ontario/Port Huron, Michigan (BluewaterBridge)

■ Fort Erie, Ontario/Buffalo, New York (Peace Bridge)

■ Windsor, Ontario/Detroit, Michigan (AmbassadorBridge and International Tunnel)

■ Niagara Falls, Ontario/Niagara Falls, New York(Rainbow and Whirlpool Bridges)

■ Lacolle, Quebec/Champlain, New York

■ St-Armand-Philipsburg, Quebec/HighgateSprings, Vermont

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NEXUS AirThere is also a pilot project for NEXUS Air operatingat Vancouver International Airport. Wedsite: nexus.gc.ca

Business meetings and conventionsIf you are planning a trip for business or to attend aconvention, get information on streamlined borderprocesses that facilitate the entry and exit of peopleentering Canada to attend meetings and conventionsby writing to:

Canadian Tourism CommissionSuite 60055 Metcalfe StreetOttawa ON K1P 6L5CANADA

For more information, visit our Web site atwww.cbsa.gc.ca/general, then select “Special services”followed by “Events.”

Tax rebates for visitorsWhen you leave, you may be eligible for a tax refundon the goods you bought in Canada if you export themwithin 60 days. For more information, ask for a copyof the publication called Tax Refund for Visitors toCanada from the Canada Revenue Agency or call1-800-66VISIT (1-800-668-4748).

Vehicles and private boatsDuring your visit in Canada, you can temporarilyimport passenger and recreational vehicles, such assnowmobiles, outboard motors, boats, trailers andmost other kinds of vehicles for your personal use.

You cannot leave temporarily imported goods inCanada between visits unless they have been properlyreported to the CBSA and you were issued Form E99,Canada Customs Report. You must display this formon your vehicle, boat or trailer or have it easilyavailable to prove that you imported the goodslegally. Remember to watch for the expiry date. Ifyou leave goods in Canada beyond the expiry date,and they are not in accordance with the CBSAregulations, they may become subject to seizureand forfeiture.

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Seasonal residents

If you are a non-resident of Canada and you acquirea residence in Canada for seasonal use or lease one

for at least three years, you have a one-time entitlementto furnish the residence with certain goods, duty- andtax-free. This does not apply to a mobile or portablehome, a time-share residence, a residence that youwill share with a resident of Canada, or a residencethat you will rent or lease to others in your absence.

Allowed goodsAs part of your seasonal resident entitlement, youcan include items such as removable furniture,appliances, household effects and tools you use tomaintain your seasonal residence. To take advantageof this opportunity, you have to meet all of thefollowing conditions:

■ the goods must be for your personal use only, notfor commercial or business use;

■ you must have owned, possessed and used thegoods before you arrive to occupy the seasonalresidence for the first time;

■ you must declare all the goods in detail when youfirst arrive in Canada to occupy the seasonalresidence. Even if the goods do not accompanyyou on your first arrival, you must identify themas “goods to follow”; and

■ you cannot sell or dispose of the goods in Canadafor at least one year after you import them.

Excluded goodsItems that are designed to be permanently affixed toa building, such as construction materials, electricaland plumbing fixtures, windows, doors and screens,do not qualify under your seasonal residententitlement. These items are subject to the usualcustoms duty and taxes.

Preparing to enter CanadaBeing well prepared will help you avoid delays atthe border. Before entering Canada, make two copiesof the list of the goods you will be importing asseasonal resident effects. You can use a regular sheetof paper or Form B4A, Personal Effects AccountingDocument (list of goods imported).

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When you arrive at the Canadian border, give theborder services officer both copies of the list, as wellas proof of ownership or a long-term lease for yourseasonal residence. Your list should include adescription, the value and if possible, the serialnumber of each item. If you are shipping some goodsseparately, divide the list into two parts: the goodsyou are bringing with you and those that you areshipping or that will be brought later.

Based on your list of goods, the border servicesofficer will complete Form B4, Personal EffectsAccounting Document, and give you a receipt. Keepthis receipt as proof that you have permanentlyimported these goods. You can make the processeasier by completing Form B4 in advance andpresenting it to the officer when you arrive. Copiesof both forms are available by selecting “Publicationsand forms” on our Web site at www.cbsa.gc.ca or bycalling the BIS line at one of the numbers listed in thesection called “Additional information.”

Duty and taxesIf you are a seasonal resident and your goods fallwithin the duty- and tax-free exemption under theseasonal resident provision, you do not have to payany duty, goods and services tax (GST), provincialsales tax (PST) or the harmonized sales tax (HST) onthose goods, regardless of your intended destinationin Canada. However, if your goods fall outside theprovision, you will have to pay duty (where applicable)and GST on those goods.

You and the border services officerYou may occasionally find yourself going through amore detailed inspection. In some cases, this simplymeans that you may have to complete a form. In othercases, the border services officer will need to identifythe goods you are bringing into the country or examineyour luggage.

Border services officers are legally entitled toexamine your luggage as part of their responsibilityto protect Canada’s safety, economy and environment.You are responsible for opening, unpacking andrepacking your luggage. We appreciate yourcooperation.

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In addition to the activities mentioned above, borderservices officers may arrest an individual for anoffence under the Criminal Code (e.g. impaired driving,outstanding arrest warrants, stolen property andabductions/kidnappings) and for infractions underother acts of Parliament (e.g. the Customs Act). If youare arrested, you may be compelled to attend courtin Canada. You should note that anyone arrested inCanada is protected by, and will be treated inaccordance with, the Canadian Charter of Rightsand Freedoms.

Additional information

If you have any other questions, contact the BorderInformation Service (BIS) line. This is a 24-hour

telephone service that automatically answers allincoming calls and provides general border servicesinformation. You can access BIS free of chargethroughout Canada by calling 1-800-461-9999. If you are calling from outside Canada, you canaccess BIS by calling 204-983-3500 or 506-636-5064(long-distance charges will apply). If you call duringregular business hours (8:00 a.m. to 4:00 p.m. localtime, Monday to Friday, except holidays), you canspeak directly to an agent by pressing “0” at any time.

You can also visit our Web site at www.cbsa.gc.ca.

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Notes

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Notes

RC4161-ENG.qxd 11/23/2006 1:28 PM

Think recycling!

Printed in Canada

RC4161-ENG.qxd 11/23/2006 1:28 PM

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