May bring back duty free all household and personal effects including car, boat, aeroplane, provided they have been acquired and used six months prior to arrival in Canada. (After 5 years, the 6 months provision is eliminated). There is, however, a valuation limit placed on these goods of $10,000 per item which includes automobiles. Duty & taxes will be levied against any one item that exceeds that limitation. Canadians who have lived outside of Canada for less than 1 year are excluded from the speed program.
- Proof of residency and duration outside Canada (Foreign work permit / letter from employer / statement from Canadian Consulate at origin / rent receipts / foreign drivers license / etc.)
- A complete list of all items being imported (English / French) – detailed inventories
- Receipts of items purchased outside Canada (proof or ownership of minimum 6 months is required). Any one individual item with a value of less than $10,000 Cdn is entitled to be imported duty free.
- Liquor import declaration (if applicable)
- List of items with a value over $10,000 Cdn (including vehicles)
- Previous airport or US / Canada border declaration papers (see note – bottom of this page)