You are eligible for a personal exemption if you are one of the following:
- A Canadian resident returning from a trip outside Canada.
- A former resident of Canada returning to live in this country.
- A temporary resident of Canada returning from a trip outside Canada.
Even young children and infants are entitled to a personal exemption. As a parent or guardian, you can make a declaration to the CBSA for a child as long as the goods you are declaring are for the child's use. |