Non-residents’ Temporary Importation of Baggage and Conveyances Regulations

2 In these Regulations,

baggage

baggage means the baggage referred to in section 4; (bagages)

beer

beer means beer or malt liquor as defined in section 4 of the Excise Act; (bière)

cigar

cigar has the same meaning as in section 2 of the Excise Act, 2001; (cigare)

cigarette

cigarette has the same meaning as in section 2 of the Excise Act, 2001; (cigarette)

common-law partner

common-law partner, in respect of a person, means an individual who is the common-law partner of the per-son within the meaning of subsection 248(1) of the Income Tax Act; (conjoint de fait)

conveyance

conveyance means any vehicle, aircraft, water-borne craft or other contrivance that is used to move persons or goods but does not include a mobile home trailer that is more than 2.6 metres in width; (moyen de transport)

manufactured tobacco

manufactured tobacco has the same meaning as in section 2 of the Excise Act, 2001; (tabac fabriqué)

Minister

Minister means the Minister of National Revenue; (ministre)

resident

resident means a person who, in the settled routine of that person’s life, makes their home, resides and is or-dinarily present in Canada; (résident)

temporary resident

temporary resident means

• (a) a person who is not a resident of Canada and who resides temporarily in Canada for the purpose of

  • (i) studying at an educational institution,

  • (ii) employment for a period not exceeding 36 months, or

  • (iii) performing preclearance activities on behalf of the Government of the United States under the terms of the Agreement on Land, Rail, Marine, and Air Transport Preclearance between the Government of Canada and the Government of the United States of America, done at Washington on March 16, 2015,

• (b) the spouse or common-law partner or any dependant of a person described in subparagraph (a)(i) or (ii), and

• (c) the spouse or common-law partner or any dependant of a person described in subparagraph (a)(iii); (résident temporaire)

visitor

visitor means a person who is not a resident or a temporary resident and who enters Canada for a period not exceeding 12 months. (visiteur)