A guide to moving to Canada

When moving to Canada for work for a long period of time, is it natural that you will want to bring household goods and personal effects with you. These will normally be transported in a household shipment and can arrive with you or be sent at a later date.

It is also possible to import items free of duty taxes, provided that you have owned and used the goods prior to arrival in Canada. You will also need to provide documentation to accompany your items when planning an international removal to Canada, a list of which is shown below.

• Copy of Passport (Of the individual importing the goods) (photo page only)
• Proof of Residency abroad for at least 1 year (bank statements, utilities, rent receipts, income tax statement, etc. for first and last month of 12-month period) (returning citizens)
• Original Detailed moving inventory including “goods to follow” in English or French – We will complete this if you want us to undertake a full packing service for your removal
• Receipts for new items
• Personal Effects Accounting Document (Form BSF186 formerly known as form B4)
• Original Bill of Lading (OBL) / Air Waybill (AWB) – We will take care of this if completing the entire international removal to Canada for you.
• Immigration papers / Work Permit / Student Visa, as applicable
• Proof of residence in Canada (copy of Deed / Sales Agreement / Lease Agreement) (seasonal residents)
• Copy of Death Certificate (import of inheritance items)
• Copy of Will or Letter from the Executor of an estate (import of inheritance items)
• Obligation for Privilege from the Canadian Ministry of External Affairs (applicable only to diplomatic relocations / diplomats moving)
• Liquor Permit, if applicable

We recommend providing these as soon as possible to reduce delays with your removal to Canada. Late receipt of documentation can lead to missed shipments, additional charges and penalties at Canadian Customs. For your own protection, we will almost never ship your goods without the above in place.

Antiques, Artifacts, Carpets, Paintings

If you are importing antiques and artifacts to Canada as part of your household shipment, no extra documentation is required. However, you will need proof of age if the items are over 100 years old. The items are permitted duty-free entry if the following conditions are met:

• The works of art are part of a bona fide household removal.
• The works of art are not for sale or other disposal.

Antiques and works or art imported into Canada for resale, are subject to different regulations.

Additional Removal Advice

The owner of the goods must be present for Customs clearance, or use a licensed Customs broker to handle the clearance on their behalfReturning Canadians may import household goods and personal effects duty free under the following conditions:

• The goods were owned and used by the owner of the goods for at least 6 months prior to importation.
• The owner of the goods lived abroad for a minimum of 12 months.
• If the owner of the goods lived abroad for a period greater than 5 years, the owner of the goods is exempt from the 6-month ownership rule.
• The goods must still be owned and used and the shipment does not include goods that are for resale or otherwise disposed of within 12 months of importation.

Shipments must be declared to Customs at the port of entry (POE) (airport/U.S-Canada border) when the owner of the goods arrives in Canada.Customs will then issue documents needed for Customs clearance:

• B4e personal effects accounting document
• B15 casual goods accounting document.
• The owner of the goods must present a list of items to be imported.
• It is recommended that a copy of the removal packing list / moving inventory be hand carried for presentation to Customs.

Customs may request a value on the shipment (for returning citizens). For immigrants and holders of work / students visas, the goods must be owned and used prior to importation and the shipment must not include goods that are to be sold or otherwise disposed of 12 months after importation for duty-free import. Any single item of household goods or personal effects, including automobiles, that were acquired after March 31, 1977, and are valued at more than $10,000 are subject to regular duty and taxes on the excess amount.

Seasonal residents may import household items and personal effects duty free under the following conditions:

• The shipment can include household furniture and furnishings for a seasonal residence, excluding construction, materials, electrical fixtures or other goods permanently attached to or incorporated into a seasonal residence and tools and equipment for the maintenance of a seasonal residence.
• The goods must have been owned and used prior to arrival.
• The goods cannot be sold for at least 1 year.
• The goods are for the personal use of the owner of the goods or their family and are not for any commercial, industrial or occupational purpose.
• Proof of purchase or a copy of a lease agreement is required for any person who is not a resident of Canada but owns a residential property or has leased a residence for at least 3 years for personal use. Only one shipment of this type is allowed. Diplomats can import household goods and personal effects duty and tax free.

The Canadian Government adopted ISPM-15 (International Standards for Phytosanitary Measures Publication 15) Guidelines for Regulating Wood Packaging Material in International Trade (aka NIFM-15) to standardize the treatment of wood packing materials used for the transport of goods. ISPM -15 requires that wood packaging either be heat-treated or fumigated with methyl bromide and marked with the internationally recognized International Plant Protection Convention (IPPC) mark, or in lieu of the mark, the consignment must be accompanied by a phytosanitary certificate specifying the treatment used.