Retail markets · CAD 20 / 150 origin rules
Canada
CAD 20 courier remission in general, CAD 150 duty and CAD 40 tax relief for US or Mexico origin.
Key facts
| Currency | CAD |
|---|---|
| GST | 5% federal; HST or PST/QST adds provincial tax |
| De minimis (general courier) | CAD 20 for duty and tax |
| De minimis (US/Mexico origin) | CAD 150 duty relief; CAD 40 tax relief |
| Duty basis | Value for duty of the goods, subject to the tariff code |
| Marketplaces | Amazon.ca, eBay.ca, Etsy, Walmart.ca, Shopify |
| Last verified | 2026-10-17 |
Two thresholds, not one
Canada's courier remission is origin-sensitive. For goods that do not originate in the United States or Mexico, the general remission is CAD 20: above that, duty and tax can both apply. For goods that do originate in the US or Mexico, the CUSMA treatment raises the duty-free line to CAD 150 and the tax-free line to CAD 40.
Origin is a legal determination, not a shipping address. A parcel routed through the United States does not become US-origin, and goods that transit North America without entering commerce can fall back to the general limit. Sellers should keep origin evidence with the commercial invoice rather than assume the courier will classify it favourably.
GST, HST and the provincial layer
The federal GST is 5%, but most provinces add a provincial component, collected either as HST or as a separate PST/QST. The combined rate at the point of sale can therefore be materially higher than 5%, even though the federal rate is the one usually quoted in cross-border guides.
Marketplace facilitator rules require platforms to collect and remit tax on facilitated sales in many circumstances. Direct sales need their own registration analysis. For landed cost, use the federal 5% as the base and add the destination province's rate rather than treating 5% as the full consumption tax.
Frequently asked questions
Is Canada's de minimis CAD 20 or CAD 150?
Both, depending on origin. General courier imports get CAD 20 duty-and-tax remission; goods originating in the US or Mexico get CAD 150 duty relief and CAD 40 tax relief.
Is 5% the full Canadian sales tax?
No. GST is 5%, but provinces add HST or PST/QST, so the combined rate is higher in most provinces.
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