Seasonal residents
If you are a non-resident of Canada and you acquire or lease a residence in Canada for seasonal use for at least 36 months, you have a one-time entitlement to furnish the residence with certain goods, duty- and tax-free. This does not apply to a mobile or portable home, a time-share residence, a residence that you will share with a resident of Canada or a residence that you will rent or lease to others in your absence.
Preparing to enter Canada
Before arriving in Canada, you should prepare two copies of a list (preferably typewritten) of all the goods you intend to bring into Canada as your personal effects. Include the value, make, model and serial number (when applicable).
Divide the list into two sections. In the first, list the goods you are bringing with you; in the second, list the goods that will follow at a later date. Goods that arrive later will only qualify for duty- and tax-free importation under your entitlement as a seasonal resident if they are on the original list.
Declaring your goods
When you arrive in Canada to occupy your seasonal residence, for the first time, you must give both copies of your list of goods to the border services officer, as well as provide proof of ownership or a long-term lease for your seasonal residence.
Based on the list of goods you submitted, the border services officer, at the first port of entry, will complete a Form B4 (PDF, 83 KB), Personal Effects Accounting Document for you, assign a file number and give you a copy of the completed form, as a receipt. Keep this receipt as proof that you have permanently imported these goods. You can make the process easier by filling out Form B4, as completely as possible, in advance. Form B4 is available by selecting "Publications and forms" on the CBSA Web site.
Ownership, possession, and use requirements
For your personal effects to qualify for duty- and tax-free importation under your seasonal resident entitlement, you must have owned, possessed and used them before you arrive to occupy the seasonal residence for the first time.