• 5. (1) Imported baggage and conveyances classified under tariff item No. 9803.00.00 may remain in Canada

  • (a) where they are imported by a visitor, until the earlier of

    • (i) the expiration of the date that the visitor has declared, under subparagraph 3(e)(i) or (ii), the visitor intends to leave Canada, and

    • (ii) 12 months after the date of importation;

  • (b) if they are imported by a person described in subparagraph (a)(i) of the definition “temporary resident” in section 2, or by the spouse, common-law partner or dependant of that person, until the day on which that person completes their studies at an educational institution;

  • (c) if they are imported by a person described in subparagraph (a)(ii) of the definition “temporary resident” in section 2, or by the spouse, common-law partner or dependant of that person, until the earlier of

    • (i) the day on which that person completes their employment in Canada, and

    • (ii) 36 months after the day on which that person arrives in Canada; and

  • (d) if they are imported by a person described in subparagraph (a)(iii) or paragraph (c) of the definition “temporary resident” in section 2, until the day on which the person described in subparagraph (a)(iii) completes their employment in Canada with the Government of the United States.

• (2) Notwithstanding subsection (1), where it is impossible or impracticable for a visitor or temporary resident to comply with the requirements of that subsection, the Minister may extend the length of time during which any imported baggage or conveyances that are classified under tariff item No. 9803.00.00 may remain in Canada

  • (a) in the case of baggage or conveyances imported by a visitor, to any date up to 18 months after the date of importation; and

  • (b) in the case of baggage or conveyances imported by a temporary resident, to any date up to six months after the termination of his employment or studies, as the case may be, in Canada.

6. The Minister may require security, in the form of cash or a certified cheque, in respect of any baggage or conveyances imported and classified under tariff item No. 9803.00.00 of the Customs Tariff in an amount not exceeding the duties that would be payable if that tariff item did not apply.