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—either in cash or by bond—may be required, particularly when the goods are not intended for sale and will be re-exported within a specified time frame. This is often applicable for goods brought in for trade shows, exhibitions, or temporary business use. To facilitate this process, importers may need to complete Form E29B, the Temporary Admission Permit, which authorizes the temporary entry of goods under specified conditions. Further information on Form E29B, eligibility criteria, and the amount and refund process for security deposits is available on the Canada Border Services Agency (CBSA) website. The site also provides detailed guidance on temporary entry of personal goods and business equipment.
As of 2025, importers are encouraged to consult the CBSA’s most recent guidance or electronic systems (such as the CBSA Assessment and Revenue Management [CARM] portal) to ensure compliance with current procedures for temporary imports and to determine any changes to security deposit requirements or eligible exemptions.