Visitors to Canada may bring certain goods as “personal baggage”, duty and tax free, provided all such items are declared to Customs upon arrival, and are not subject to restriction.
A reasonable amount of personal items, supply of food (for personal use) and a full tank of gas.
Live earthworms are permitted, but only when packed in artificial bedding (no earth or soil). Frozen or salted minnows are allowed.
Gifts up to $60 (Canadian funds) each in value are duty free provided they do not contain alcohol, tobacco or advertising material.
There is no limit to the number of gifts that may be brought into Canada. However, any individual gift valued at more than $60 Cdn. will incur applicable duties and taxes, as will any gift consisting of tobacco or alcohol products or certain advertising material. (Duty and taxes levied would apply only to the amount in excess of $60 Cdn.)
