The following goods may be imported into Canada by non-residents without incurring customs duty:

• 200 cigarettes and 50 cigars or cigarillos and 200g of loose tobacco and 200 tobacco sticks per person over 18 years of age.
• 1.5l bottle of wine or 1.14l bottle of liquor or 24 bottles or cans (355ml) of beer or ale per person over 18 years of age if entering Alberta, Manitoba and Québec, and over 19 years if entering British Columbia, New Brunswick, Newfoundland and Labrador, Northwest Territories, Nova Scotia, Nunavut, Ontario, Prince Edward Island, Saskatchewan and Yukon.
• Gifts to the value of C$60 per gift (excluding advertising matter, business-related materials, tobacco or alcoholic beverages). 

Note: There are three different forms of sales tax throughout Canada; these are added onto the price of goods at the till. A Goods and Services Tax (GST) of 5% is added on to the sale of most goods and services (in Québec, GST is known as TPS). A Provincial Sales Tax (PST) is payable on most items purchased in shops, on food in dining establishments and, in some cases, on hotel and motel rooms. The level of PST varies from province to province. Alberta, the Northwest Territories, Nunavut and the Yukon are the only jurisdictions that do not charge PST. A Harmonised Sales Tax (HST) of 13% has replaced GST and PST in Newfoundland and Labrador, Nova Scotia and New Brunswick.

Note: Visitors may no longer reclaim GST or HST on accommodation and any goods purchased and taken out of the country.
 
For cameras, radios, personal computers and similar electronic products, a deposit may be requested at the port of entry; this will be refunded to the owner upon submission of proof of export.

The Canada Border Services Agency requires people arriving in the country to declare whether they intend to visit a farm within 14 days.

The import of firearms, explosives, endangered species of animals and plants, animal products, meat, dairy, food and plant material is subject to certain restrictions and formalities. The plant Qhat (Kat or Qat), although legal in the UK and various other locations, is illegal in Canada. Enquire at the Canadian High Commission or Embassy for further details.