Gifts sent to individuals in Canada are exempt from duties and taxes if:
- the item is worth less than $60 CAN (see Bank of Canada exchange rates)
- the item is sent to you personally and includes a card or notice indicating that it is a gift.
If the gift is worth more than $60 CAN, the recipient will have to pay applicable duties and sales taxes on the value of the gift over $60 CAN.
The $60 gift exemption does not apply to
- tobacco, alcoholic beverages, or advertising material
- items sent by a business, company, or association
The $60 gift exemption can not be combined with the regular $20 mail exemption available for all items.
See also: Shopping Online and Shipping to Canada