http://www.cbsa-asfc.gc.ca/import/courier/postal/ind_duty_free-e.html
ORDER RESPECTING THE
REMISSION OF CUSTOMS DUTIES, SALES, AND EXCISE TAXES ON CERTAIN GOODS IMPORTED BY MAIL
Short Title
1. This Order may be cited as the Postal Imports Remission Order.
Interpretation
2. In this Order,
"goods", with the exception of a publication or book classified under tariff item No. 9812.00.00 in the List of Tariff Provisions in the Schedule to the Customs Tariff,
does not include
(a) alcoholic beverages, cigars,
cigarettes, and manufactured tobacco;
(b) goods classified under tariff item No.9816.00.00 in the List of Tariff Provisions in the Schedule to the Customs Tariff and goods forwhich the value for duty is reduced by the application of section79 of the Customs Tariff ; and
(c) books, newspapers, magazines, periodicals and other similar publications, where the supplier is required to register under Subdivision d of Division V of Part IX of the Excise Tax Act and is not so registered. (marchandises)
When it has been determined that the value for duty of goods being imported by mail does not exceed CAN$20 per mail item, and the goods are not subject to the exceptions listed below, these goods are exempt from the goods and services tax (GST) and the harmonized sales tax (HST) under section 7 of Schedule VII of the Excise Tax Act and are granted remission of all customs duties, excise taxes, and provincial sales tax (PST).