Overview
The following goods may be imported into Canada by non-residents without incurring customs duty:

? 200 cigarettes and 50 cigars or cigarillos and 200g of loose tobacco and 200 tobacco sticks per person over 18 years of age.
? 1.5l bottle of wine or 1.14l bottle of liquor or 24 bottles or cans (355ml) of beer or ale per person over 18 years of age if entering Alberta, Manitoba and Qu?bec, and over 19 years if entering British Columbia, New Brunswick, Newfoundland & Labrador, Northwest Territories, Nova Scotia, Ontario, Prince Edward Island, Saskatchewan and Yukon.
? Gifts to the value of C$60 per gift (excluding advertising matter, tobacco or alcoholic beverages).

Note: There are three different forms of sales tax throughout Canada, these are added onto the price of goods at the till. A Goods and Services Tax (GST) of 5% is added on to the sale of all goods and services (in Qu?bec, GST is known as TPS). A Provincial Sales Tax (PST) is payable on most items purchased in shops, on food in dining establishments and, in some cases, on hotel and motel rooms in British Columbia, Saskatchewan, Manitoba, Ontario, Qu?bec and Prince Edward Island. The level of PST will vary from province to province. A Harmonised Sales Tax (HST) of 13% has replaced GST and PST in Newfoundland and Labrador, Nova Scotia and New Brunswick.
Visitors may reclaim GST or HST on accommodation and any goods purchased and taken out of the country. The goods must be available for inspection on leaving the country. The total amount on each receipt for eligible exported goods must be at least C$50 and the total purchase amount (before taxes) must be at least C$200. However, GST is not reclaimable on food, drink, tobacco or any form of transport. To claim a rebate, a form must be completed, with all original receipts and aircraft boarding pass attached, and posted to the address on the form. Forms are available in hotels and tourist offices. In Qu?bec, the provincial sales tax can be reclaimed at the same time as GST on the GST form (see Shopping in the Entertainment section for further information on provincial sales tax). GST forms should be sent to Visitor Rebate Program, Summerside Tax Center, Canada Revenue Agency, 275 Pope Rd, Suite 104, Summerside, Prince Edward Island, C1N 6C6 Canada. Or a form can be downloaded from the website: www.cra-arc.gc.ca.

Note: The government has proposed to drop the GST visitors? rebate program from 1 April 2007.

For cameras, radios, personal computers etc, a deposit may be requested at the port of entry; this will be refunded to the owner upon submission of proof of export.

Canada Customs require nationals to declare whether they intend to visit a farm within 14 days. UK nationals were subject to particular questioning, following the Foot and Mouth epidemic in 2001.

Prohibited Imports
The import of firearms, explosives, endangered species of animals and plants, animal products, meat, dairy, food and plant material is subject to certain restrictions and formalities. The import of soft shell turtles from any country and articles from Haiti made of animal skins (eg drums) is prohibited. The plant Qhat (Kat), although legal in the UK and various other locations, is illegal in Canada. Enquire at the Canadian High Commission or Embassy for further details.