Guide · Canada duty & tax · Updated 17 Oct 2026
Importing to Canada: the rules that are actually different.
Canada did not repeal de minimis. But the thresholds are low, the tax compounds on item + freight + duty, and your province decides how much.
Canada never removed de minimis — but read the fine print
Unlike the United States, Canada kept its duty-free thresholds. They are just low, and the threshold depends on how the goods arrive:
| Mode | Origin | Thresholds |
|---|---|---|
| Courier | Most countries | Up to CAD 20 free; above that, duty + taxes |
| Courier | US / Mexico | Up to CAD 40 free; CAD 40–150 duty-free but taxes still apply; above 150, duty + taxes |
| Postal | Any country | CAD 20 — the lower postal threshold applies |
On a $29.89 dog bed shipped by courier from most countries, you are already over the CAD 20 line, so duty and tax both apply — as the worked example below shows.
Duty: the product class decides
| Class | Canadian duty on the item |
|---|---|
| Electronics & phone accessories | 0% |
| Toys & games | 0% |
| Most other goods (home, kitchen, pet, tools, beauty, lighting, sporting, automotive, office) | 6% |
| Jewelry | 8% |
| Bags & luggage, furniture | 9% |
| Apparel & footwear | 18% |
Tax: it compounds, and the province sets the rate
Canadian import tax is charged on item + freight + duty — the stack, not just the item. Then your province decides the percentage:
| Province | Tax on the stack |
|---|---|
| Alberta, Northwest Territories, Nunavut, Yukon | GST 5% |
| Saskatchewan | GST 5% + PST 6% |
| British Columbia | GST 5% + PST 7% |
| Manitoba | GST 5% + RST 7% |
| Ontario | HST 13% |
| Nova Scotia | HST 14% |
| Quebec | GST 5% + QST 9.975% (14.975%) |
| New Brunswick, Newfoundland & Labrador, Prince Edward Island | HST 15% |
Worked example: dog bed to Ontario
| Line | Amount |
|---|---|
| Item | $29.89 |
| Live shipping | $1.99 |
| Duty (pet supplies, 6%) | $1.79 |
| HST 13% on ($29.89 + $1.99 + $1.79) | $4.12 |
| Delivered to Ontario | $35.80 CAD |
Notice the tax is bigger than the duty — the compounding is where most Canadian margin surprises come from. Price any product on the free tool, choosing your province, and the same breakdown prints for you.
The quiet trap: routing through the US
If your goods travel through a US warehouse or a US-listed seller, the shipment may qualify under the US/Mexico courier thresholds instead — which is a completely different math. Where goods "last entered commerce" decides which column of the table applies. When in doubt, get the exact route before you commit to a price.
Related
US: the $800 rule is gone · The full landed-cost recipe
Check your own numbers before you buy
Run any product through the tool and see the all-in delivered cost — item, live freight, duty and import tax — for the US or your Canadian province. Ten lookups are free every month; no card, no account.
Duty figures here are estimates with an accuracy promise, not a customs ruling. Rates and trade remedies are in flux — every number our tool shows carries a confidence band and an as-of date. See the sample report for exactly what you get.