This from the http://www.pch.gc.ca/pgm/bcm-mcp/frm/guide-eng.cfm
The Canadian Cultural Property Export Control List (Control List) describes in detail the range of cultural material that requires export permits. In general terms, all cultural property is subject to export control unless it is:
less than 50 years old; or made by a person who is still living.
Cultural property is divided into eight groups in the Control List. Additional criteria are specified in each group (age, minimum value) which further determine the extent of control. For example:
archaeological material is subject to export control only after being buried, concealed or abandoned for 75 years or more;objects of decorative and applied art that were made in the territory that is now Canada are subject to export control only if more than 100 years old;machines are not subject to export control if they are being exported for manufacturing, industrial or commercial purposes.
The eight groups of cultural property contained in the Control List are:
Group I - Objects Recovered from the Soil or Waters of CanadaGroup II - Objects of Ethnographic Material CultureGroup III - Military ObjectsGroup IV - Objects of Applied and Decorative ArtGroup V - Objects of Fine ArtGroup VI - Scientific or Technological ObjectsGroup VII - Textual Records, Graphic Records and Sound RecordingsGroup VIII - Musical Instruments
Anyone wishing to export cultural property from Canada should first determine whether the property in question is subject to export control by consulting the Control List.
If an item of cultural property is not included in the Control List, no permit is required for its export from Canada. It should be noted, however, that other legislation exists that may affect the export of property, and Revenue Canada Customs should be consulted concerning what permits may be required in such cases.
If an item of cultural property is included in the Control List, a permit is required to export it from Canada on either a temporary or a permanent basis. Export of controlled cultural property without the required permit is subject to penalties, including fines and imprisonment, under the Cultural Property Export and Import Act.
Import (from http://www.cbsa-asfc.gc.ca/import/b3-eng.html
Temporary importation programs
Under the temporary importation programs:
goods you temporarily import for a trade show can enter duty-free;goods you temporarily export to the United States for warranty repair can enter duty- and tax-free; andgoods you temporarily import to use in an emergency can enter duty-free. (You have to export any goods not consumed or destroyed during the emergency when they are no longer required.)
Temporary exportation programs
The Canadian Goods Abroad program allows for the partial or full relief from payment of duties on goods that you export for repairs, additions, or work done abroad and that are later returned to Canada, as long as you meet specific conditions.
The Repair Abroad of Canadian Civil Aircraft, Canadian Aircraft Engines and Flight Simulators Remission Orderoutlines and explains the conditions under which remission is granted on the difference between the tax paid or payable and the duty paid or payable on the value of the repair for the goods that you exported for repair.
The Tariff Items Nos. 9971.00.00 and 9992.00.00 Accounting Regulations set out the customs duty rates we levy on goods, regardless of origin, which are returned to Canada after being exported to the United States, Mexico or Chile for alteration or warranty or non-warranty repairs.
Goods originating in Canada or goods which have been accounted for and released that have been exported, may be returned to Canada under tariff item Nos. 9813.00.00 or 9814.00.00 respectively if they have not been advanced in value or combined with any other article abroad.