Canada Border Services Agency (CBSA) Declaration Card – Completion Guide, Part B – Visitors to Canada:
You can bring in personal goods without paying duty or tax, as long as you do not leave them in Canada. You can also bring in the amounts of alcohol and tobacco listed in Table 1 without paying duty or tax.
You can bring in gifts without paying duty or tax, as long as they are not alcohol or tobacco or business goods, and they have a value of CAN$60 or less per gift. Gifts over CAN$60 each are subject to duty and tax on the amount over CAN$60.
You can bring in personal goods without paying duty or tax, as long as you do not leave them in Canada. You can also bring in the amounts of alcohol and tobacco listed in Table 1 without paying duty or tax.
You can bring in gifts without paying duty or tax, as long as they are not alcohol or tobacco or business goods, and they have a value of CAN$60 or less per gift. Gifts over CAN$60 each are subject to duty and tax on the amount over CAN$60.