Border taxes or tariffs  and duty taxes :
 It comes from import – export based on movement of goods across the borders of GST(Good and Service Tax ) and HST  (Harmonized Sale Tax ).5%.This tax  gose to the federal government.

  The Canada Border Services Agency collect duty and taxes on imported goods. Duty is a tariff payable on a good imported to Canada.

Rates of the Duty are established by the Department of Finance Canada and can vary significantly from one trade agreement to another.

No duty is payable on good imported to personal use. If it’s marked as made in “Canada or Mexico “.or if there is no Marking or labeling indicating that it was made somewhere other than Canada or Mexico.

Most imported goods are also subject to the  Federal Goods and Services Tax (GST) and Provincial Sale Tax (PST). Or in certain Provinces and  territories the Harmonize Sale Tax (HST).

2 – Personal Exemption :

  You may  qualify for personal exemption when returning to Canada. This allows you to bring goods up to a certain value in to the country without paying regular duty and Taxes.

3 - Are you Eligible?: you are eligible for a personal exemption if you one of the following :

1-  A Canadian resident returning from a trip outside Canada.

2-  A former resident of  Canada returning to live in this country or

3-  A temporary resident of Canada returning from a trip outside Canada.

4-  Children are also entitled to a personal exemption as long as the goods for child’s use. Parents or guardians can make a declaration to the CBSA on behalf of the child

If you bring some goods after 24 hours out of Canada the equal to 200$Doller value it’s free of tax. If you come after 48 hours  your exemption increase until 800$.a little amount Alcohol, beer ,tabaco and cigarettes and gifts are free.