Canada has one of the most amazing geography in the world. There are so many lakes, beautiful mountains and forests that this country attracts many people who wish to live here part of the year.
This article is for those of you that may be thinking of purchasing or leasing a seasonal residence in Canada.
As per the Customs Tariff item 9829, certain types of goods for a seasonal residence may be imported for into Canada without paying duty. Under the Seasonal Residence Remission Order, 1991, Subsection (2) and section (4), the same goods can be imported without paying taxes.
To qualify for tariff 9829, the following conditions must be met:
1. The goods must be household furniture or furnishings.
2. The goods must not include construction materials, fixtures, and any other type of goods that would be attached permanently on or in the seasonal residence or any equipment or tools used for the maintaining of that residence.
3. The person importing these goods is not a resident of Canada.
4. The person importing must own the residence or must be leasing the residence for no less than 3 years purely for seasonal use.
5. The seasonal residence is not a time-sharing residence, a trailer or a mobile home.
6. This must be the first time the importer is claiming this exemption as it is only allowed once in a lifetime.
7. The goods imported must be personal in nature and only to be used by the importer and his or her family.
8. The goods may not be for any commercial, industrial or occupational purpose.
9. Before the goods are imported, they must have been owned, used and possessed by the importer before arriving in Canada.
10. That the goods will not be sold or disposed of in Canada for no less than within one year of being imported.
11. The goods should accompany the importer the first time they arrived in Canada to occupy the seasonal residence. If they are not imported at this time, they should be declared and described in detail on Customs Form B4 and notated as “goods to follow”.
The original copy of Form B4 should be kept and presented at a later date by the importer when requesting release of their goods under this exemption at a later date.
Seasonal residents are also eligible for tariff 9803 to import their personal belongings duty and tax-free for the duration of their visit. These items must of course leave at the end of their stay unless documented and approved on Customs Form E99.
Form E99 CBSA report is used when goods or a conveyance is to be left in Canada and the importer has the intension of making a number of visits during their occupancy period and has prior knowledge of these dates.
The form E99 is not to be used for storing goods or conveyances. When it is used for a conveyance, it needs to be affixed and visible on the conveyance at all times.
Also, in regards to the conveyance, a Form E29B Temporary Admission Permit may be issued to allow said conveyance to stay in Canada for maintenance or repair. Otherwise, all goods or conveyances must be removed from Canada at the end of the season. If the items are not removed, the importer will have to pay all duties and applicable taxes and be required to comply with any other import requirements.