关于一年以后二次登陆携带物品报税的官方信息的探讨
马上就要二次登录了，在短登后又买了不少的贵重物品，是否要在二次登陆时报税的问题一直困扰着我，在坛子里查了不少贴也没有一个确切的说法。查询了加拿大的官方说法，有了新的认识，在这里和各位分享一下。不对的地方请大家指正。
http://www.cbsa-asfc.gc.ca/travel-voyage/former-eng.html
官方的网址
根据官方的说法，如果加拿大居民离开加拿大超过一年的时间，根据tariff item No. 9805.00.00法规的规定，再次登陆时可以申报不超过$10000的个人物品（而不是以前帖子中说到的$750）。其中不包括烟，酒，结婚用品和超过$10000的其它物品等。申报的条件是该物品必须是自有，自用，并在返加前使用超过半年以上。申报物品不得在一年内出售，不得用于商业用途，可能需要购买物品的发票以备检查。
可申报的物品包括：
- clothing and linen
- furniture
- furnishings
- appliances
- silverware
- jewellery
- antiques
- family heirlooms
- private collections of coins, stamps, or art
- personal computers
- books
- musical instruments
- hobby tools and other hobby items
- personal vehicles
- pleasure boats and the trailers to carry them (trailers are subject to Transport Canada requirements)
- mobile trailers, not exceeding 2.6 metres (9 feet) in width, which the owner is capable of moving on a personal basis
- utility trailers
- motor homes
- private aircrafts
- tool sheds or garages (not attached to or that form part of a dwelling)
申报表为B4，如清单过长或有随后运抵的物品还需填写B4A
http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b4-eng.pdf
http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b4a.pdf
对于二次登陆的筒子们应该比较清楚怎么做了吧。如果买了比较贵重的东西，想办法把购物发票的日期改下吧。
另外，如果携带超过$10000的现金或旅行支票等，也要申报。
不知是否对各位有帮助，如果有的话加sw吧。
正有此需要，感谢。
看了楼主指引连接，有些心得与楼主探讨。
1.离加一年以上的居民返加的规定中，10000限额是指单件物品，而不是全部物品总价。原文如下，any single应该是指单一物品的，所以官方并未限制总的物品价值？而且，on the date you import it，是否还可考虑折旧？
Former resident value limitation ($10,000)
Any single personal or household item (including an automobile) that you acquired after March 31, 1977, which is worth more than $10,000 on the date you import it, is subject to applicable duties and taxes on the amount that is over $10,000.
2.结婚用品应该是免税的。原文如下，而且不需要至少6个月的使用期？
Wedding gifts
If you were married shortly before returning to reside in Canada, or if you will be married within three months of your return, you can import the wedding gifts you received abroad duty- and tax-free. You must have owned and possessed the gifts before you return to Canada. The six-month requirement and the requirement for use of the goods do not apply. These same conditions apply to goods that you import as part of a bride's trousseau.
3.另外，750是在上面可免税的物品之外，不符合owned，possosed，and used的要求的物品的总值。烟酒自然是包括其中的。
Additional personal exemptions
When you return to resume residence in Canada, you are entitled to claim a duty- and tax-free personal exemption of a maximum value of CAN$750 for goods you acquired abroad or while in transit. You do not have to own, possess, or use these goods before you return to Canada to resume residence.
4.楼主没提的关于烟酒。可带，而且烟可带的量还不止200根，但是烟草如果不是免税店购买的加拿大货（上有加拿大税已付字样的），还是要交一个minimum的税。这正好解释了入关时报关登记表上一般旅客和加拿大居民填项中的烟酒前者不征税，而后者征税的疑问。原文如下，
Alcoholic beverages
You are allowed to import only one of the following amounts of alcohol free of duty and taxes:
- 1.5 litres (53 imperial ounces) of wine;
- 1.14 litres (40 ounces) of liquor;
- a total of 1.14 litres (40 ounces) of wine and liquor; or
- 24 x 355 millilitre (12 ounces) cans or bottles (maximum of 8.5 litres) of beer or ale.
Tobacco products
You are allowed to bring in
all of the following amounts of tobacco into Canada without paying duty:
- 200 cigarettes;
- 50 cigars or cigarillos;
- 200 grams (7 ounces) of manufactured tobacco; and
- 200 tobacco sticks.
Note:
If you include cigarettes, tobacco sticks, or manufactured tobacco in your personal exemptions, you will have to pay a minimum duty unless they are marked
"CANADA DUTY-PAID ● DROIT ACQUITTÉ". Canadian-made products sold at duty-free shops are marked in this way.
要是上面的理解正确的话，加拿大海关政策还是比较人性化的哦。
