CA / LOW-VALUE REGIME

Canada

7 effective-dated events. Status, date range, mode, value basis, and source remain attached to each rule.

Enacted activeEnacted futureAnnounced, not enactedExpired

Enacted · active

Not enacted / open-ended → Not enacted / open-ended

<= CAD 20

ca-postal-general-up-to-20

Value basis: declared value
Mode: postal
Transaction: commercial_sale
Legal timezone: America/Toronto

Duty treatment

Customs duty is generally relieved subject to exclusions.

Tax treatment

GST/HST is generally relieved subject to exclusions.

Required inputs: entry_date, transport_mode, declared_value, product_exclusions

Unbounded start avoids fabricating an enactment date not established by the approved source map.

Official source 1 ↗

Enacted · active

Not enacted / open-ended → Not enacted / open-ended

> CAD 20

ca-postal-general-above-20

Value basis: declared value
Mode: postal
Transaction: commercial_sale
Legal timezone: America/Toronto

Duty treatment

Applicable tariff duty applies to the full dutiable amount.

Tax treatment

Applicable province-specific GST/HST applies.

Required inputs: entry_date, transport_mode, declared_value, destination_province, origin_country, tariff_item, tariff_treatment

Destination province is mandatory for tax.

Official source 1 ↗

Enacted · active

Not enacted / open-ended → Not enacted / open-ended

<= CAD 20

ca-courier-general-up-to-20

Value basis: declared value
Mode: courier
Transaction: commercial_sale
Legal timezone: America/Toronto

Duty treatment

Customs duty is generally relieved subject to exclusions.

Tax treatment

GST/HST is generally relieved subject to exclusions.

Required inputs: entry_date, transport_mode, declared_value, dispatch_country, entered_dispatch_country_commerce, product_exclusions

Qualifying US/Mexico courier rules are a more specific branch.

Official source 1 ↗

Enacted · active

Not enacted / open-ended → Not enacted / open-ended

<= CAD 60

ca-bona-fide-gift-up-to-60

Value basis: declared value
Mode: all
Transaction: gift
Legal timezone: America/Toronto

Duty treatment

Separate gift relief may apply only when every gift condition is satisfied.

Tax treatment

Separate gift relief may apply only when every gift condition is satisfied.

Required inputs: entry_date, transaction_type, sender_is_individual, recipient_is_individual, gift_conditions

Never infer a gift from personal use or low value.

Official source 1 ↗

Enacted · active

Jul 01, 2020 → Not enacted / open-ended

<= CAD 40

ca-cusma-courier-up-to-40

Value basis: declared value
Mode: courier
Transaction: commercial_sale
Legal timezone: America/Toronto

Duty treatment

Customs duty is relieved for the qualifying courier pathway.

Tax treatment

GST/HST is relieved for the qualifying courier pathway.

Required inputs: entry_date, transport_mode, declared_value, dispatch_country, entered_dispatch_country_commerce, courier_eligibility, product_exclusions

Dispatch from and entry into the commerce of the US or Mexico are required; origin alone is insufficient.

Official source 1 ↗

Enacted · active

Jul 01, 2020 → Not enacted / open-ended

CAD 40 > value <= CAD 150

ca-cusma-courier-40-to-150

Value basis: declared value
Mode: courier
Transaction: commercial_sale
Legal timezone: America/Toronto

Duty treatment

Customs duty is relieved for the qualifying courier pathway.

Tax treatment

Province-specific GST/HST applies.

Required inputs: entry_date, transport_mode, declared_value, destination_province, dispatch_country, entered_dispatch_country_commerce, courier_eligibility

Charges above a threshold generally apply to the full taxable amount, not only the excess.

Official source 1 ↗

Enacted · active

Jul 01, 2020 → Not enacted / open-ended

> CAD 150

ca-cusma-courier-above-150

Value basis: declared value
Mode: courier
Transaction: commercial_sale
Legal timezone: America/Toronto

Duty treatment

Applicable tariff duty applies.

Tax treatment

Province-specific GST/HST applies.

Required inputs: entry_date, transport_mode, declared_value, destination_province, origin_country, tariff_item, tariff_treatment

The special courier duty relief ends above CAD 150.

Official source 1 ↗