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Former Residents of Canada are defined as:
• persons who are returning to Canada to resume residence in Canada after having been residents of another country for a period of not less than one year;
Or,
• persons who do not establish themselves as residents of another country during their absence from Canada, such as those on extended vacations, voyages or world cruises, who are only eligible to the former resident entitlement if the duration of their absence is a continuous period of at least one year, without any return to Canada having been made during that time.
Before you return to Canada to resume residence, you must prepare two copies of a list, preferably typed, detailing all household and personal goods you are bringing into the country. Your list should describe the goods, giving such details as the value, make, model, and serial number of each item, particularly high-value items. Please note that we require the current value of goods, not the replacement value. The list should be divided into two parts, showing which items are accompanying the owner at the time of arrival and which items are to arrive at a later date as “goods to follow.”
For general household items such as books or clothing, a group listing and overall value is sufficient (e.g., kitchen utensils – $000). Since jewellery is difficult to describe accurately, it is best to use the wording from your insurance policy or jeweller's appraisal and to include photographs that have been dated and signed by the jeweller or a gemologist. This information makes it easier to identify the jewellery when you first enter Canada, and later if you return from a trip abroad with this jewellery.
When you arrive in Canada you will have to give your list of goods to the border services officer, even if you do not have the goods with you at the time. Based on the list of goods you submit the officer will complete Form B4 or BSF186, Personal Effects Accounting Document, for you, assign a file number to your B4 or BSF186 form, and give you a copy of the completed form as a receipt. You will need to present your copy of the form to claim free importation of your unaccompanied goods when they arrive. Please note that there is no time limit to import goods declared on the B4 or BSF186 form.
If you are a former resident of Canada, any single personal or household item (including an automobile) that is worth more than CAN$10,000 on the date you import it is subject to applicable duty and taxes on the amount that is over CAN$10,000.
To import goods duty- and tax-free, former residents must have owned, possessed and used the goods for at least six months before returning to resume residence. If you are a former resident, the six-month stipulation will be waived if you have been absent from Canada for five years or more. Therefore, you only need to have owned, possessed and used your personal and household effects (for a period of time) before you return.
Publication BSF5113, Immigrating or Returning to Live in Canada, provides information about Form B4 or BSF186 for people returning to resume residence in Canada:
ARCHIVED - bsf5113: Immigrating or Returning to Live in Canada
(Please note that although the publication has been archived, the information is still relevant)
Should you require additional assistance with your inquiry, we recommend that you contact the Border Information Service (BIS). You can access the BIS line free of charge throughout Canada by calling 1-800-461-9999. If you are calling from outside Canada, you can access the BIS line by calling either 204-983-3500 or 506-636-5064 (long-distance charges will apply). If you call during regular business hours (8:00 a.m. to 4:00 p.m. Monday to Friday, except holidays), you can speak to an officer by pressing “0” at any time after you have made a selection of either English or French.
Thank you for contacting the Canada Border Services Agency.
