Importation of goods by seasonal residents

The goods are free of duty under the Customs Tariff, and the Seasonal Residents’ Remission Order, 1991 remits any goods and services tax (GST) and excise taxes otherwise payable. [...] Goods which the seasonal resident does not import at the time of initial arrival must also be declared and listed on Form BSF186 at the time of initial arrival, as “Goods to follow.” 4. Form BSF186 should be kept by the importer as proof of lawful importation and in order to obtain release of “goods to follow” when they are imported later. [...] It can include a more permanent or elaborate structure such as a house or condominium, but only if it is for the exclusive use of the seasonal resident and their family members, and on condition that it is not rented or leased to others during the seasonal resident’s absence. [...] Provided the seasonal resident remains a non-resident of Canada within the meaning of tariff item No. [...] These goods must be taken out of Canada on or before the expiration of the visit in each case, unless the seasonal resident qualifies under paragraph 9 and obtains a Form BSF375 (E99), CBSA Report.