If you buy, lease, rent or borrow a vehicle while outside Canada, Transport Canada and customs legislation does not allow you to bring it into Canada for your personal use, even temporarily, unless it meets all Transport Canada requirements and you pay the duty and federal taxes that apply.
If you buy, lease, rent or borrow a vehicle while outside Canada, Transport Canada and customs legislation does not allow you to bring it into Canada for your personal use, even temporarily, unless it meets all Transport Canada requirements and you pay the duty and federal taxes that apply.
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Residents of Canada may temporarily import a U.S.-
based rental vehicle for non-commercial purposes, under
Customs Tariff Item No. 9993.00.00 under the following
conditions
(a) After an absence of 48 hours or more, full duty and
taxes relief for a period of up to 30 days(全税)
(b) After an absence of less than 48 hours, GST/HST
will be calculated on a fixed value determined by
Regulations on a weekly basis for a period of up
to 30 days.(hst)