Gifts sent to individuals in Canada are exempt from duties and taxes if:
- the item is worth less than $60 CAN
- the item is sent to you personally and includes a card or notice indicating that it is a gift.
If the gift is worth more than $60 CAN, the recipient will have to pay applicable duties and sales taxes on the value of the gift over $60 CAN.
The $60 gift exemption does not apply to
- tobacco, alcoholic beverages, or advertising material
- items sent by a business, company, or association
The $60 gift exemption can not be combined with the regular $20 mail exemption available for all items.
Products that are made in the United States, Mexico, Chile and Costa Rica are duty free, but this is not always the case. Even experienced CBSA customs agents may have to go through hundreds of pages of detailed product descriptions to calculate the duty you owe before your return to Canada