Temporary Importation of U.S.-Based Rental Vehicles
10. Residents of Canada may temporarily import a U.S.-based rental vehicle for non-commercial purposes, under Customs Tariff Item No. 9993.00.00 under the following conditions
(a) After an absence of 48 hours or more, full duty and taxes relief for a period of up to 30 days;
(b) After an absence of less than 48 hours, GST/HST will be calculated on a fixed value determined by Regulations on a weekly basis for a period of up to 30 days.
(c) Weekly fixed monetary values for the following types of vehicles:
(i) $200 for cars, motorcycles and ATV;
(ii) $300 for pickup trucks, sport utility vehicles and vans including minivans, camping trailers, fifth wheel trailers and trucks up to 10 tonnes or similar vehicles; and
(iii) $1,000 for recreational vehicles, such as motor homes.
11. Where GST/HST applies on these rental vehicles, the GST/HST rate applicable will be that of the province/territory where the vehicle enters Canada, whether or not the importer is a resident of that province/territory.
12. This reduced tax treatment will apply only to U.S.-based rental vehicles temporarily imported for a period not exceeding 30 days. This applies for non-commercial purposes only.
Note: Snowmobiles and Golf carts are not included in the definition of a qualifying vehicle and do not receive any relief under the “Tax Relief for Foreign-Based Rental Vehicles Temporarily Imported by Canadian Residents” measures announced in Budget 2012.