Source: http://www.iatatravelcentre.com/CA-Canada-customs-currency-airport-tax-regulations-details.htm
Customs Rules
All passengers travelling to Canada arriving at major airports must complete an E-311 Traveller Declaration Card prior to arrival in Canada.
If limit of free allowance is exceeded, then payment of duties will apply.
Import regulations::
RESIDENTS
1. after a stay outside of Canada for at least 24 hours goods valued at not more than CAD 50.-, which cannot include alcohol and tobacco products; or
2. after a stay outside of Canada for at least 48 hours, may import goods valued at not more than CAD 400.-, which must accompany the passenger in his hand or checked luggage and may include:
a. 50 cigars or cigarillos, 200 cigarettes, 200 tobacco sticks and 200 grams of manufactured tobacco , ;
b. 40 oz. (1.14 litres) of liquor or 51 oz. (1.5 litres) of wine or 24 x 12 oz. (355 ml.) bottles or cans (8.5 litres) of beer or ale ; or
3. after a stay outside of Canada for at least 7 days (excluding day of departure), may import goods valued at not more than CAD 750.-, which, except for alcohol and tobacco, need not accompany the passenger in his hand or checked luggage and may include:
a. 50 cigars or cigarillos, 200 cigarettes, 200 tobacco sticks and 200 grams of manufactured tobacco , ;
b. 40 oz. (1.14 litres) of liquor or 51 oz. (1.5 litres) of wine or 24 x 12 oz. (355 ml.) bottles or cans (8.5 litres) of beer or ale .
Goods to follow (not including alcoholic beverages or tobacco) may be shipped or mailed under this exemption, but must be declared on the passenger's arrival.
NON-RESIDENTS:
1. 200 cigarettes, 50 cigars or cigarillos, 200 tobacco sticks and 200 grams of manufactured tobacco ;
2. 40 oz. (1.14 litres) of liquor or wine or 24 x 12 oz. (355 ml.) bottles or cans (8.5 litres) of beer or ale ;
3. gifts up to a value of CAD 60.- (excluding tobacco products, alcoholic beverages and advertising matter) per recipient. Gifts for more persons allowed provided the value of each gift for each recipient does not exceed CAD 60.-.
FORMER RESIDENTS of Canada after a stay outside of Canada for 12 consecutive months or more: any articles owned and in possession and used at least 6 months prior to their return to Canada. For more information contact nearest Canadian embassy or consulate.
Restrictions and duty on food products: Complex requirements, restrictions and limits apply when importing meat, eggs, dairy products, fresh fruits, vegetables, and other foodstuffs that it is strongly advised not to bring such goods into Canada. Certain seeds, plants and plant parts are subject to special import requirements. For more information, contact the CFIA Import Service Centres in Montreal, Toronto and Vancouver or by consulting www.inspection.gc.ca.
The following meat and dairy products may be imported only from the U.S. and must be identified as products of the U.S.A.:
a. 2 dozen eggs;
b. CAD 20.- worth of dairy products;
c. 3 kg or margarine;
d. 20 kg of meat and meat products, with restriction of:
- max. of 1 whole turkey or 10 kg of turkey products;
- max. of 10 kg of chicken.
Prohibited: articles from Haiti, made of animal skins (e.g. drums). Soft shell turtles from any country, including the U.S.A.
Alcoholic beverages and/or tobacco products can only be imported by persons over:
18 years into the provinces of Alberta, Manitoba and Quebec;
19 years for the provinces of British Colombia, New Brunswick, Newfoundland, The Northwest Territories, Nova Scotia, Ontario, Prince Edward Isl., Saskatchewan and Yukon Territory.
Alcoholic beverages and/or tobacco products can only be imported by persons over:
18 years into the provinces of Alberta, Manitoba and Quebec;
19 years for the provinces of British Colombia, New Brunswick, Newfoundland, The Northwest Territories, Nova Scotia, Ontario, Prince Edward Isl., Saskatchewan and Yukon Territory.
Alcoholic beverages and/or tobacco products can only be imported by persons over:
18 years into the provinces of Alberta, Manitoba and Quebec;
19 years for the provinces of British Colombia, New Brunswick, Newfoundland, The Northwest Territories, Nova Scotia, Ontario, Prince Edward Isl., Saskatchewan and Yukon Territory.
Alcoholic beverages and/or tobacco products can only be imported by persons over:
18 years into the provinces of Alberta, Manitoba and Quebec;
19 years for the provinces of British Colombia, New Brunswick, Newfoundland, The Northwest Territories, Nova Scotia, Ontario, Prince Edward Isl., Saskatchewan and Yukon Territory.
Alcoholic beverages and/or tobacco products can only be imported by persons over:
18 years into the provinces of Alberta, Manitoba and Quebec;
19 years for the provinces of British Colombia, New Brunswick, Newfoundland, The Northwest Territories, Nova Scotia, Ontario, Prince Edward Isl., Saskatchewan and Yukon Territory.
Alcoholic beverages and/or tobacco products can only be imported by persons over:
18 years into the provinces of Alberta, Manitoba and Quebec;
19 years for the provinces of British Colombia, New Brunswick, Newfoundland, The Northwest Territories, Nova Scotia, Ontario, Prince Edward Isl., Saskatchewan and Yukon Territory.
If cigarettes, tobacco sticks or loose tobacco are included in the personal exemption allowance, only a partial exemption will apply. A minimum duty will have to be paid on these products unless they are marked "Canada - Duty Paid/Droit Acquitte".
If cigarettes, tobacco sticks or loose tobacco are included in the personal exemption allowance, only a partial exemption will apply. A minimum duty will have to be paid on these products unless they are marked "Canada - Duty Paid/Droit Acquitte".
Arms and Ammunition regulations::
Prior to carrying a firearm into another country or bringing one back into Canada, the Canadian Firearms Centre should be contacted in order to find out what particular documentation is required, by calling 1-800-731-4000 from anywhere in Canada or the U.S.A. or (506) 624-5380 from elsewhere, or by consulting http://www.rcmp-grc.gc.ca/.
Note: replica firearms are classified as prohibited devices and cannot be imported into Canada.
Export regulations::
Free export without any restriction of tobacco products and alcoholic beverages.
Crew members customs regulations::
Same regulations as for passengers apply.
Pets::
Birds:
1. Birds from countries other than the U.S.A.: no birds of any type are allowed entry into Canada unless accompanied by an Import Permit which must be obtained prior to arrival in Canada. This includes pet birds (parrots, song birds, etc.). The import of birds into Canada is also subject to control by the Canadian Wildlife Service, therefore, a permit may also be required.
Please view: www.inspection.gc.ca under the title Pet Imports for further details.
2. Birds from the U.S.A.:
a. Accompanied by owner: birds must be found healthy when inspected at port of entry. Owner must sign a declaration stating that:
- birds have been in his/her possession for the 90 days period preceding date of importation; and
- birds have not been in contact with any other birds during that time; and
- birds are the owner's personal pets;
- and are not being imported for the purpose of re-sale.
The owner or any family member must not have imported birds into Canada under this pet bird provision during the preceding 90 days period.
b. Unaccompanied birds: Psittacine birds (parrots, parakeets etc.) must be accompanied by an Import Permit issued by the CFIA. Please see: www.inspection.gc.ca under title `Pet Imports' for further details.
Cats and Dogs:
a. From non-rabies free countries: dogs and cats may enter Canada if accompanied by valid rabies vaccination certificate issued in either English or French, by a licensed veterinarian, clearly identifying the animal and showing that they are currently vaccinated against rabies. The certificate should indicate the type of rabies vaccine used, date administered and expiry date (please note that if validity date does not appear on certificate, it will be considered a 1 year vaccine).
b. From rabies-free countries (as recognised by Canada): Dogs and cats may enter Canada if accompanied by a certificate, in either English or French, of an official government veterinarian clearly identifying the animal and showing that rabies has not existed in that country for the 6 month period immediately preceding shipment of the animal, and that the animal has been in that country for the 6 months preceding import or since birth. Please note that (a) above is also an option if the animal has been vaccinated against rabies.
Note: Dogs and cats under 3 months old are exempt from above rabies requirements. In addition, please note the following section (c) for all puppies under 8 months old:
c. for puppies under 8 months old travelling unaccompanied to Canada, in addition to above, they are required to be accompanied by a detailed health certificate. Please see www.inspection.gc.ca under title `Pets Imports' and then `Dogs' for further details.
d. An inspection fee must be paid for dogs and cats from countries other than the U.S.A.: CAD 30,00 + tax for the first animal in the shipment, and CAD 5,00 tax for each additional animal in the shipment. Please note that above only applies to personal pets and does not apply to commercial shipments.
For further information on importing animals, please view www.inspection.gc.ca under title `Pets Imports' or contact:
Client Services, AHPD, CFIA,
59 Camelot Drive,
Nepean, Ontario, Canada, K1A 0Y9
Tel: (613) 225- 2342 ext. 4629 or 4790.
Baggage Clearance regulations::
Baggage is cleared at the first port of entry.
Airport Embarkation Tax
Airport Improvement Fees (AIF) are levied on all passengers departing from:
1. Moncton (YQM)*, NB: CAD 15.-;
2. Gaspe (YGP), QC: CAD 10.-;
3. Yarmouth (YQI), NS: CAD 10.-;
4. Sydney (YQY)*, NS: CAD 10.-;
5. Smithers (YYD), BC: CAD 15.-;
6. Kenora (YKK)*, ON: CAD 5.- * (for all destinations).
Place of payment: Self-service machines at the airport of departure or through the airport authority manned booths.
Exempt:
1. Infants under 2 years of age, travelling on a ticket for which no fare has been paid, or travelling on a ticket where no ticket is required. (Note: infants travelling on tickets issued against frequent flyer points are not AIF exempt.);
2. Airline employees (only applicable at YYZ);
3. Airline crew on duty;
4. International transit/transfer passengers connecting within 24 hours, or next possible connection (not applicable at YYZ);
5. Domestic/transborder transit/transfer passengers connecting within 4 hours, or next possible connection (not applicable at YYZ);
6. Holders of tickets issued in Ecuador, El Salvador, Guatemala, Iran, Iraq, Libya, Peru, Saudi Arabia, Venezuela and Uruguay.
Currency rules
Currency Import regulations:
Same regulations as for export apply.
Currency Export regulations:
Local currency (Canadian Dollar-CAD) and foreign currencies: no restrictions up to CAD 10,000.-.
However, amounts equal to or greater than CAD 10,000.- should be declared.