'SOFT' vs 'HARD'
Landing
EXTRA NOTE : CIC/IRCC does not make distinction b/w SOFT or HARD landing for PR, but CBSA does.
You need to get GTA and GTF stamped only when you are moving to Canada as a settler. At CBSA checkpoint/POE, you will tell CBSA agent that in your last visit you were visiting Canada without any intentions of settling down and your GTA/GTF were not stamped. Now you are moving as a settler with intention of residing in Canada and you are entitled to move your stuff duty free. CBSA agent will understand. Remember that a person's status for customs purposes is not always the same as their status for immigration purposes (Point 9)
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Essentially what can be drawn from this document is:
When you move to Canada and you bring all your stuff, you will be declaring everything under Tariff 9807 known as Settler's Effects
Who are Considered Settlers?
1. For the purpose of tariff item No. 9807.00.00 of the Schedule to the Customs Tariff, settlers mean all individuals who enter Canada with the intention of establishing for the first time a residence for a period of not less than 12 months.
Variation Between Customs/Immigration Legislation
9. A person's status for customs purposes is not always the same as their status for immigration purposes.
10. As an example, a person can become a permanent resident without the intention of residing immediately in Canada. However, this person is not determined to be a settler as defined in the customs legislation, and be eligible for the provisions of tariff item No. 9807.00.00. In this case, since the person does not have any intention of remaining in Canada at that time, and will live outside Canada for an undetermined period of time, that person is considered a non-resident of Canada and not a settler, for the purpose of the Customs Tariff, and is eligible to temporarily import goods under tariff item No. 9803.00.00.
When you soft land you still need to use a regular declaration card (if flying in) or verbally declare what you have if driving in as you normally would if you were visiting.
Applying Tariff 9803 is where I think some people get confused. For PR purposes, 9803 affects INLAND PR applicants and not OUTLAND
An excerpt https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-1-eng.html
Application for Permanent Resident Status
66. Temporary residents, who intend to change their status with CIC, to work in Canada for more than 36 months or to apply for permanent resident status at an inland office, must report to the CBSA immediately in order to permanently account for their goods. The acquittal of the temporary status and the completion of a Form B4, Personal Effects Accounting Document will be required. For example, a temporary resident who makes application for permanent resident (landed immigrant) status or to work in Canada for more than 36 months is then classified as a "settler" for customs purposes, and is no longer eligible to import goods on a temporary basis as a temporary resident. Refer to Memorandum D2-2-1, Settlers' Effects – Tariff Item No. 9807.00.00, for information on the entitlements available to settlers.
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To be safe, take print out of CBSA Memorandum D2-2-1 (Tariff Item No. 9807.00.00) and highlight point 10 under ‘Guidelines and General Information’ with a marker. If CBSA official is not following you, request to speak to senior officer (officer in-charge):
Source(s):
- https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-1-eng.html (Highlight Point 10)
- Moving or Returning to Canada : https://www.cbsa-asfc.gc.ca/travel-voyage/mrc-drc-eng.html
- https://www.canadavisa.com/canada-immigration-discussion-board/threads/soft-landing-and-goods-to-follow.542659/#post-6703718