import taxes?
 

I am a dual national (British and Canadian passport holder). I have been living in the UK for over 10 years. I am returning to Canada in a couple of months to stay permanently. I will only be taking what I can fit in my suitcase and hand luggage. Apart from clothes and toiletries the only significant item of value is a laptop. Do I need to declare this item or fill out any form to avoid paying taxes as a returning citizen? I am confused whether the term "resident" applies to me as I am a Canadian rather than a Brit on a visa.

Re: import taxes?
 

Read this link regarding former residents of Canada and their goods which you would be classed under
http://cbsa-asfc.gc.ca/publications/...d2-3-2-eng.pdf

Short answer no taxes payable if used and over 6 months old and not exceeding $10,000 in value for any one item.

Re: import taxes?
 

Thanks, I see now. I have a laptop which I bought only recently but I see it is also exempt because I have been out of Canada for more than a year.

I just didn't understand how it spoke of being a resident. I took that as being a foreign national with resident status like an immigration visa.

I'm not going to make a list as everything will be with me in the suitcase and certainly under $10,000. I mean how should I compile a list for clothing and value my underwear?

Re: import taxes?
 

Well unless you are Kevin OLeary who professes to wear $500 pieces of underwear a simple list of clothing valued at $1000 is suffice.

Re: import taxes?
 

I am almost in the same boat Walter in terms of circumstance (Canadian - dual citizen) who's been in Britain nearly 10 years and now returning to Canada) EXCEPT we are bringing half of Britain with us. Must read the guidance very carefully. But from the comments above, we're OK if nothing is individually valued at more than $10K?

Re: import taxes?
 

Thats correct no one item can exceed $10,000 so feel free to bring back half of Britain i.e the good part all that is north of Crewe.

Re: import taxes?
 

I found it all here:
http://www.cbsa-asfc.gc.ca/travel-voyage/fr-ar-eng.html

Under $10,000 is tax free but you must declare. If you come into the country on a plane and then later you will be receiving a shipping container then you must declare 2 lists for each at first point of entry. As I only have my plane luggage this is not a concern for me as I can just open my case. The website says you can fill out a B4 form in advance but this is not required as you can fill out one on arrival if they ask.

My step-father has permanent resident status and went over for a week and they asked him for the list. He told them he didn't have one as he wasn't ready to move as he still needed to sell the house. How could he possibly know what to list? Just lots of bureaucracy in official documents but I think in reality when you explain your situation to someone in person it's rather simple.

Re: import taxes?
 

Any ONE item? I thought the $10,000 was in total. So you could bring a shipping container with an unlimited collective amount and not pay tax?

Re: import taxes?
 

Yup bring back 2 million worth if you want as long as any ONE item does not exceed the $10,000. If over $10,000 then tax is payable on the amount over the $10,000. The link I gave you is more detailed than the brochure one but harder to read.

Re: import taxes?
 

This is good as we are bringing everything north of Crewe but that doesn't exceed 2 million (lol, sorry!). This was our understanding, and knowing the cost of consumables in Canada these days, we're literally bringing the kitchen sink (4 actually).

I have a very long list making exercise a head of me. We're also returning to home soil half the pets we left Canada with 9 years a go (which was 1 dog and 3 cats).

Re: import taxes?
 

That's good news. I do actually have other possessions but my family will include them as theirs when they move at a later date. Thanks for the info Former Lancastrian.

Re: import taxes?
 

So if a candian moves to the uk with her hubby for two years, taking her Canadian bought engagement ring worth $30000, she has to pay even more tax when returning?

Or they're engaged in the uk and bring a ring of similar value with them.

That's retarded.

Re: import taxes?
 

One has to read very carefully what the D memo says.
In your example there are 2 parts.
1. Ring was purchased in Canada would be treated as Canadian Goods returned and therefore no taxes payable on the item
Under Canadian legislation, returning goods to Canada after they are taken out of Canada is considered an importation of those goods. This includes Canadian-owned and registered vehicles that are transported to Canada by commercial carrier. Canadian goods returned to Canada are duty and tax free - if they are returned to Canada without having been increased in value or improved in condition.

2. Ring was purchased outside of Canada so would be subject to the $10,000 limit so taxes would be payable on the $20,000.

Re: import taxes?
 

I commented on this before where my wife returned with items worth well over the limit, both bought in Canada and the UK.

Her engagement ring and other jewellery was ok'd at landing (bought outside Canada)

Her jewellery had increased in value also. Should she be penalized even though she has already paid taxes on each item?

It's ****ed up if people are given a different welcome to us and have to pay a chunk of cash extra because of a silly rule :thumbdown:

I'm guessing the tax treaty doesn't apply to these rules?

Re: import taxes?
 

Not being privvy to those details and totally at your perogative its hard for me to comment on your wifes situation.
There are 3 instances where people get confused regarding goods being imported and how they should be treated.
If living in Canada and bringing back goods from a vacation etc the goods are treated under D Memo 2-3-1
http://cbsa-asfc.gc.ca/publications/...d2-3-1-eng.pdf
If a former resident of Canada and moving back after a year plus of absence say working for Canadian forces or Canadian Govt abroad then goods are dealt with under D Memo 2-3-2
http://cbsa-asfc.gc.ca/publications/...d2-3-2-eng.pdf
If moving here for the 1st time (Immigrant) then goods are covered under
D Memo 2-2-1
http://cbsa-asfc.gc.ca/publications/...d2-2-1-eng.pdf

In the case of a new Immigrant there is no value limit on goods or any one item so no taxes payable providing they meet the owned, possessed and used clause. So if the Immigrant was married to a Canadian and had a $30000wedding or engagement ring then no taxes are payable when moving to Canada.
If the wife was a Canadian citizen or PR and had lived in Canada and then moved away for over 12 months then came back then if the ring was bought in Canada then no taxes payable. If ring bought outside of Canada then yes taxes payable on the amount over $10000.
If wife went shopping for the weekend and is living in Canada and bought the ring then taxes payable on the amount over the $400 personal exemption.

Here is the kicker if wife had taken the ring out of Canada and had it modified, reworked and altered (new diamond put in or pieces added) then the ring would no longer qualify as Canadian goods returned and taxes would be assessed on the value of the ring. This also happens when people take their cars down into the US and have lots of work and modifications done.

Repairs or alterations to your vehicle/ vessel/aircraft
If you intend to have repairs or alterations made to your vehicle/vessel/aircraft outside Canada, check with the CBSA for information before you leave. Under customs legislation, the CBSA can no longer consider your vehicle, vessel or aircraft to be Canadian-made if you increase its value, improve its condition or have it modified outside Canada. As a result, you may have to pay duty and the goods and services tax (GST) or harmonized sales tax (HST) on the entire value of the vehicle/vessel/aircraft when you bring it back.

Modifying an item outside Canada
Under customs legislation, if you take any item outside Canada and change it in any way to enhance its condition or value, the CBSA does not consider it to be the same item when you bring it back into the country. You have to declare the full value of the new item.

Example
You take an old diamond ring with you on a trip outside Canada. While outside Canada, you decide to have the diamond taken out of the old ring and placed in a new setting. When you return to Canada, the ring will be considered new and must be declared accordingly.
Even if part of the ring originated in Canada, the CBSA is required to treat the ring like any other piece of jewellery you may have purchased while outside the country. This rule applies unless you have previous authorization from the CBSA to have those repairs or alterations made outside Canada.

So yes depending on your status goods can be treated differently. I dont make the rules;)