All goods entering Canada, even those imported temporarily, are subject to duties and taxes (including the goods and services tax/harmonized sales tax (GST/HST)) on their full value, unless there is specific legislation in place that will entirely or partially relieve the importer of this obligation. Some goods may be entitled to full or partial tax and duty relief, including certain commercial goods and equipment, such as brochures, commercial samples, audiovisual equipment, and industrial equipment for business meetings, trade shows, product demonstrations, and industrial or construction purposes.
If the goods are eligible for free entry, a refundable security deposit in cash or bond may be required. Further information on Canada’s Form E29B (“temporary entry”) and other requirements are available on the Canada Border Services Agency website. Information on temporary entry of personal goods and equipment can also be found on this website.