Traveling back to Canada from the U.S.? Understanding the limits on goods you can bring home is key to a hassle-free border crossing. This article breaks down everything from duty-free gift allowances and restricted items to the taxes and duties that kick in once you exceed your exemption limits. With detailed insights into provincial tax differences—ranging from Ontario’s 15% HST to Alberta’s 5% GST only—and an update on the impact of new tariffs, you’ll be well-prepared for your next trip. Stay informed by checking the latest Canada Border Services Agency (CBSA) guidelines and make smart, cost-effective decisions when shopping across the border.

Other Considerations
- Gifts: Gifts worth $60 CAD or less per recipient are duty-free.
- Restricted/Prohibited Items: Some food, plant, and animal products may be restricted.
- Currency: More than $10,000 CAD must be declared.
Taxes and Duties on Excess Goods
If you exceed your exemption, you must pay GST/HST based on your province:
- Ontario, New Brunswick, Newfoundland & Labrador, Nova Scotia, PEI → 15% HST.
- British Columbia → 5% GST + 7% PST.
- Quebec → 5% GST + 9.975% QST.
- Manitoba → 5% GST + 7% PST.
- Saskatchewan → 5% GST + 6% PST.
- Alberta, Northwest Territories, Nunavut, Yukon → 5% GST only.
Duty Rates:
- Many U.S.-made goods are duty-free under CUSMA (formerly NAFTA).
- Non-U.S. goods may have 0-20% duty, depending on the product.
- Alcohol and tobacco over the limit are heavily taxed.
Impact of New Tariffs (2025 Update)
Recent U.S.-Canada tariffs do not directly affect personal exemptions but may influence:
- Higher prices in the U.S. due to increased costs on affected goods.
- Retailer pricing changes, potentially making U.S. purchases less cost-effective.
- Declaration requirements remain the same, but duty calculations may change based on new trade policies.
Recommendations:
- Be aware of increased prices on tariffed goods.
- Budget for potential price changes.
- Declare all purchases accurately to avoid penalties.
For more details, check official Canada Border Services Agency (CBSA) guidelines before traveling.