Taxable non-commercial goods (other than a motor vehicle) you import into Canada are subject to GST/HST. The tax is calculated on the Canadian dollar value of the goods, including duty and excise tax, and is collected at the border at the same time as these duties.
For more information on motor vehicle, see the pamphlet Harmonized Sales Tax and the Provincial Motor Vehicle Tax.
The owner or importer of record is responsible for paying the tax on imported goods.
No tax applies to items specified as non-taxable importations. Examples of non-taxable importations are: