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For an item to qualify as a “gift” it must be sent from a friend or relative and be clearly identified as a gift. It must also be worth less than $60 Canadian.

If it is worth more than $60 Canadian, then duty and taxes will apply on any amount over $60. Items that do not qualify for this exemption are tobacco, alcohol, advertising material and items that are sent by a business.”

in Duties and Taxes

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