Border Inspections

All passengers arriving on flights originating outside of Canada are required to clear border inspection. Passengers may be required to transit through Canada Border Services Agency (CBSA) or, if connecting directly to a flight in the United States, through U.S. Customs and Border Protection (CBP). Border services agencies oversee all customs, immigration, food, plant, and animal inspection, as well as many other border protection services.

NEXUS is a partnership program between CBSA and U.S. CBP that allows members to clear the border faster in both countries when travelling between the United States and Canada.

CANPASS is a CBSA program that allows members to clear the border faster when travelling into Canadian airports.

For CBP information, review the CBP website: www.cbp.gov. For CBSA information, read the details below or review the CBSA website: www.cbsa-asfc.gc.ca.

Declaration of Goods

Visitors to Canada may bring in personal goods without paying duty or tax, as long as the items are not left in Canada. Visitors may bring in a limited amount of alcohol and tobacco, and gifts with a value of $60 CDN or less per gift. For specific values, review the declaration card details on the CBSA website.

Canadian residents returning to Canada from abroad may qualify for a personal exemption, which allows you to bring goods of a certain value into the country without paying duties. The flight crew will distribute CBSA declaration cards on the aircraft for travellers to identify all goods being brought into the country. The goods you include in your personal exemption must be for your personal use. Such goods include souvenirs, gifts that you received from friends or family while outside of Canada, or prizes that you may have won. Commercial goods do not qualify for an exemption. Have your declaration card and passport (or other identification) ready when you transit through Customs.

The CBSA Declaration Card gives you the option of listing up to five family members living at the same address on one card. Children and people with disabilities may have family members or fellow passengers complete their cards for them.

Who is eligible for these exemptions?

• a Canadian resident returning from a trip abroad
• a former resident of Canada returning to live in Canada
• a temporary resident of Canada

Alcoholic beverages and tobacco products may be included in your 48-hour or 7-day exemption, but not in the 24-hour exemption. The CBSA website lists details on specific restrictions and exemptions.

View the latest Transport Canada advisory on liquids, gels, and aerosols.

Note: You cannot combine your personal exemptions with another or person’s exemption or transfer them to someone else.

Goods that exceed personal exemptions will be subject to duties. The term duties may include excise taxes and Goods and Services Tax/Harmonized Sales Tax (GST/HST). It does not include provincial or territorial sales tax. However, the CBSA may also collect provincial and territorial taxes, levies, and fees. Duty rates vary according to the goods you are importing, the country where the goods were made, and the country from which you are importing them.

Importation of goods such as firearms and explosives may be controlled, restricted and/or prohibited. Make sure you have the information you require before attempting to import such items. Please review the CBSA information online.

CBSA information may be found on the Arrivals Level of both terminals:

• Terminal 1: (905) 676-3640
• Terminal 3: (905) 612-5416
• Cargo: (905) 676-3626

Currency Declaration

There are no restrictions on the amount of money that you can bring into or take out of Canada, nor is it illegal to do so. However, you are now required to report to a CBSA officer amounts equal to or greater than CAN$10,000 that you are bringing into or taking out of Canada. More information can be found on the CBSA website.

Immigration

For information about the Immigration program at Toronto Pearson, contact CBSA – Immigration:

• General Information: (416) 973-4444 
• Terminal 1: (905) 676-3911 
• Terminal 3: (905) 676-5316

 Website: www.cic.gc.ca

It is the sole prerogative of each country to determine who is allowed to enter. Specific information about entry requirements, immigrating to Canada, working and studying in Canada, or other immigration concerns may be obtained by contacting the nearest Canadian Embassy, Consulate, or High Commission, or by contacting Citizenship and Immigration Canada at 1-888-242-2100, or by visiting the website www.cic.gc.ca.

Declaration of Food, Plants, and Animals and their Products

 All food, plants, animals, and their products must be declared, including articles made of wood, containing hides, or parts of plants and animals. Many of these items are regulated and require inspection prior to admission into Canada. Some items are controlled, restricted and/or prohibited and not permitted into Canada.

Any item can be hazardous to Canada’s agriculture industry and environment and can contain microscopic and larger pests, diseases, or viruses like Avian Influenza or Mad Cow (Bovine Spongiform Encephalopathy, BSE). Most travellers are surprised to learn that the lunch or snacks they packed for their trip could be of concern to the safety of Canada. Refer to the CBSA website for specific details about the declaration and inspection of food, plants, and animals.

Passengers travelling with pets must also declare and present their pet for inspection upon arrival to Canada. For more information on travelling with pets, refer to the CBSA website.

Tax Refunds

As of April 1, 2007, the Government of Canada has confirmed the cancellation of the Visitor Rebate Program and the introduction of the new Foreign Convention and Tour Incentive Program (FCTIP). The FCTIP is a new rebate program that provides GST/HST relief to non-resident consumers and non-resident, non-GST/HST-registered businesses for short-term and/or camping accommodation for tour packages, and for certain properties and/or services while staying in Canada. International and U.S. passengers may only claim Goods and Services Tax/Harmonized Sales Tax (GST/HST) rebates on eligible goods purchased prior to April 1, 2007 under specific procedures and regulations.

For details, visit the Canada Revenue Agency (CRA) website at www.cra-arc.gc.ca/visitors or http://www.cra-arc.gc.ca/E/pub/gi/notice221.

More Information

For information on declarations for departing flights, click here, or contact CBSA: www.cbsa-asfc.gc.ca.