Finally received a response from Canadian Border Services. Called them as well for clarification about built in gas tanks in a boat.
In short everything from Jerry cans to telling them you filled up your trailered boat with built in gas tanks faces an excise duty often between $0.10 – $0.11/per litre. As for the boat not worth it unless you enter the USA by water which is not practical for me. There seems in my view to be some leeway for jerry cans for the number of people I see who transport extra fuel this way. 1 jerry can I expect would be simply ignored and possibly 2 but CBSA of course won't officially tell you that. The lineup would be out the door and CBSA would be overwhelmed with the process.
In accordance with the Customs Act, the Customs Tariff, and the Excise Tax Act, gasoline acquired in the United States, whether imported in a vehicle tank, a slip tank, containers commonly known as “jerry cans”, or any container other than the manufacturer-installed fuel tank(s), is subject to full assessment of duty and taxes by the Canada Border Services Agency (CBSA). It is recommended that you keep a separate receipt for the cost of the fuel pumped in the slip tank or other non-manufacturer-installed containers to facilitate the assessment of taxes.
Fuel/Gas is duty-free, regardless of where it was manufactured.
P
lease note that, where applicable, the goods and services tax (GST), the provincial sales tax (PST), or the harmonized sales tax (HST), are calculated on the duty-paid value of the price you have paid for the goods converted into Canadian currency. An excise duty often between $0.10 – $0.11/per litre would also be applied:
http://www.cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/archive/tn-amt/tn31-eng.html
(Please note that although the publication has been archived, the information is still relevant)
In addition, please be advised that Transport Canada puts conditions on the manner of transporting dangerous goods. Therefore, it is recommended that you contact Transport Canada for information on transporting excess fuel in a safe and approved method.
For more information on what you can bring back with you when returning to Canada, we recommend that you consult the CBSA’s publication entitled
I Declare, which can be found on the CBSA’s Web site at:
http://www.cbsa-asfc.gc.ca/travel-voyage/declare-eng.html
Should you require additional assistance with your inquiry, we recommend that you contact the Border Information Service (BIS). You can access the BIS line free of charge throughout Canada by calling 1-800-461-9999. If you are calling from outside Canada, you can access the BIS line by calling either 204-983-3500 or 506-636-5064 (long-distance charges will apply). If you call during regular business hours (8:00 a.m. to 4:00 p.m. Monday to Friday, except holidays), you can speak to an officer by pressing “0” at any time after you have made a selection of either English or French.
Thank you for contacting the Canada Border Services Agency.
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