An immigrant's household and personal effects can be admitted into Canada duty free but not goods brought in for use in a business manufacturing establishment or a contractor's outfit.
Temporary residents visiting for a period of not longer than 12 months or who remain in Canada for employment for a period not exceeding three years or remain in Canada to study, are not considered settlers but are allowed to import personal and household effects including cars, on a temporary basis.
These personal and household effects are not taxed so long as they remain in Canada only for the period of time that the temporary resident resides in Canada.
In the case where a temporary resident subsequently obtains permanent residence, only the goods which were owned and in the possession and use of the person prior to the date of application for permanent resident status will qualify for free importation.
All goods, including cars, admitted into Canada tax free and which are sold within 12 months, are subject to duties and taxes. Any goods for use in a business or manufacturing establishment such as office equipment and machinery are not admissible tax free.
Pets may be admitted from the USA with limited proof of certification, but animals coming from other parts of the world will require inspection and may be subject to quarantine.
If you take a car into Canada you must ensure that it has been specifically manufactured to meet Canadian standards and bears a compliance label.
A list of all goods to be imported must be prepared by the settler divided into those items accompanying the owner at the time of arrival and those which are to arrive at a later date.
All valuable pieces of jewellery should be accompanied by an official appraisal report.
