Non-resident visitors can also claim a refund for tax paid on most goods they take home. Check out the Visitor Rebate Program Web site. For more information about bringing firearms into Canada, see the publication I am a gun user visiting Canada on the Canadian Firearms Centre Web site. As the importer, you have to keep books and records to substantiate all imported goods, including their quantity, price, and origin. You must keep records in Canada, in either paper or electronic format, for six years after the year you imported the goods.
Goods can enter Canada by air, highway, marine, rail, or the international postal system.
The mode of transportation determines the type of document the carrier must give the CCRA for cargo control purposes. Use a reputable carrier who is knowledgeable about customs procedures. Your carrier must keep books and records, in either paper or electronic format, at their place of business in Canada for three years after the year the carrier transported the goods into Canada. These records can include charts of accounts, trip logs, and bills of lading. However, you can request that goods arriving at one of these border locations be released at an inland office.