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Memorandum D2-1-5
Bequests - Tariff Item No. 9806.00.00
2008-03-20
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This memorandum has been updated as a result of significant changes to the information under the “Gifts in Anticipation of Death” and the “Documentation Requirements” sections.
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There have also been some changes to the addresses and telephone numbers for the Canada Border Services Agency and Transport Canada.
To obtain the full document in an alternative format, please send a request to: publishing.publications@cbsa-asfc.gc.ca
Full Document: PDF (86 Kb) [help with PDF files]
Last modified: 2008-03-20
Summary
This memorandum outlines and explains the conditions under which bequests of personal and household effects may be imported by residents of Canada without the payment of duties.
References
| Issuing office | Air and Marine Division People Programs Directorate Admissibility Branch |
| Headquarters file | N/A |
| Legislative references |
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| Other references |
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| Superseded memoranda D |
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