---
title: Budget 2026 Proposes 18-Month Temporary Import Tax Relief
description: Canada proposes expanded temporary import tax relief, extending GST/HST relief to 18 months and updating eligibility for several categories of goods.
image: https://blog.coleintl.com/hubfs/Images/Trade%20News%20pictures/Updated%20version/Trade%20News%20-%20CDN%20Customs%20Generic.jpg
---

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# Budget 2026 Proposes 18-Month Temporary Import Tax Relief

 Trade Update: November 6,2026

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Budget 2026 Proposes 18-Month Temporary Import Tax Relief

3:33

Understanding the customs and tax requirements for temporary imports can help you determine which relief provisions apply to your shipments.

## At a glance

- Canada proposes extending the maximum GST/HST relief period for qualifying temporary imports from 12 to 18 months
- Existing relief would be maintained for commercial samples, display goods, and advertising films
- Relief would be extended to side shows and concessions, with partial relief for amusement rides
- Additional amendments would address railway equipment, international bridges and tunnels, and library books
- The measures are subject to legislative approval, and current rules apply until then

---

Canada is proposing changes to **temporary import tax relief** that would extend the maximum GST/HST relief period from 12 to 18 months for qualifying goods entering the country temporarily.

The proposed measures, [included in Budget 2026](https://budget.canada.ca/2026/report-rapport/tm-mf-en.html#a107), would also update GST/HST relief provisions for commercial samples, display goods, railway equipment, and certain entertainment goods.

The proposals remain subject to legislative approval. Until the amendments take effect, existing temporary importation and GST/HST requirements continue to apply.

## **Extending temporary import relief to 18 months**

Under the proposed amendments, the maximum GST/HST relief period for qualifying temporary imports would increase from 12 to 18 months.

The change would align the tax relief period with existing customs provisions governing [temporary imports](https://blog.coleintl.com/import-foundations/how-temporary-imports-into-canada-work) under tariff item **9993.00.00**.

Goods imported under this tariff item may generally remain in Canada for up to 18 months, subject to applicable conditions and extensions. The proposed amendment would not change the existing customs importation period.

## **Proposed changes to GST/HST relief for certain goods**

Budget 2026 proposes maintaining GST/HST relief for commercial samples, display goods, and advertising films by listing these goods directly in the **Non-Taxable Imported Goods** **(GST/HST)** **Regulations**, replacing references to outdated Harmonized System ([HS](https://blog.coleintl.com/import-foundations/importing-into-canada-heres-how-to-find-your-hs-code)) codes.

The government also proposes extending relief to side shows and concessions, with partial relief for temporarily imported amusement rides, consistent with the treatment of similar entertainment goods.

For railway locomotives, rolling stock, and related equipment, the amendments would maintain full GST/HST relief for assets used in international service and partial relief for qualifying assets temporarily diverted or entering domestic service. The calculation of partial relief would be simplified to apply GST/HST based on 1/120 of the goods’ [value for duty](https://blog.coleintl.com/import-foundations/how-to-calculate-value-for-duty-for-canadian-imports), replacing the existing monthly rental charge method.

The measures would also preserve GST/HST relief for equipment imported by international bridge authorities for repair and maintenance while extending the same treatment to international tunnel authorities.

Additionally, relief would be maintained for books borrowed from free lending libraries outside Canada and returned within 60 days.

## **Get guidance on temporary imports and tax relief in Canada**

Cole International offers <https://www.coleintl.com/services/trade-consulting/>[trade consulting](https://www.coleintl.com/services/trade-consulting/) and [customs brokerage](https://www.coleintl.com/services/customs-brokerage/) services to help businesses navigate changing import requirements.

**Connect with one of [our trade professionals](https://www.coleintl.com/contact-us)** **to discuss temporary import procedures and applicable duty and tax relief.**

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