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A friend is sending me a gift by the mail, do I have to pay duty and tax?

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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NOTE: All details pertaining to CARM R2 processes are based on the current information available at the time of writing. As this is subject to change, it’s recommended you periodically check in with the CBSA or your customs broker.