4 i. t* R* J% S# F2.2.3 Gifts : U9 I! h5 L# }+ q9 b8 g& i3 d4 O" K; p
Gifts from friends and relatives, valued at $60CDN or less, are duty and tax exempt. In cases where the gift is valued at more than $60CDN, the CBSA will assess duties and taxes on the excess amount. The gift must be sent to the recipient personally and include a card or other notice indicating that it is a gift. Items that do not qualify as gifts include:6 x9 J% R" c, z: ^3 U. z
6 v2 Z! U3 W$ O1 \" N4 h* ftobacco ( R: Z: i- G" [- l4 c
intoxicating beverages 0 r/ n' N& n* B! |' g/ X+ x
advertising material 3 i; \; N4 ~3 `7 ^" `2 xitems sent by a business to a consumer in Canada and vice versa. # e. b) F) h' b! l3 s+ b