Rules change and I have not been there for over a year.
Ten years ago it was a major pain. Then rules changed. I used to send through a customs broker. I still will if I am sending more than two cases of product. Last trip I just took two boxes (and one suitcase) with me. I told them at customs there were books (and tapes) that I had authored. (The fact that YOU wrote it is VERY important... you DON"T want to tell them you are a TEACHER or you will need a work permit! I made that mistake once.)
If I recall, I had a small amount of duties to pay. They said I should have sent in advance but I gave them my dumb look and they took my check.
SUGGESTION: Always carry one set with you to show as a sample just in case you have shipping or customs problems.
In the twelve years I have been speaking, I have traveled to Canada for
engagements at least twice a year. Here are my answers to your questions in SpeakerNet News:
Q: When speaking in Canada, how do US speakers best ship products to sell?
A: I always ship DHL as they are the only shipping company that actually
guarantees overnight delivery to all major cities in Canada (FedEx, UPS or
the U.S. Postal Service do not always). I always ship overnight delivery
so I can track it effectively once it leaves U.S. soil.
Q: What do I need to know about customs?
A: Always have your passport ready, as well as your work papers.
Even though Canada is a fairly "open" border, I have found that when bringing
product having a passport is better and takes less time than the birth
certificate route. Always have your work papers (from the client) and make
sure the papers specifically mention your merchandise is needed for the
program to be a complete success. Sometimes customs will ask you for your
"pink" paper from the Canadian government showing that you understand and
agree to Canadian sales tax laws (which you are liable for on each product
sold, even if you are not a Canadian citizen). They will assume that you
are going to sell every piece of product that is checked and will make you
pay sales tax on it right at the customs counter before you can enter
Canada. They will reimburse you on the way out if you do not sell all of
it. Of course the currency exchange still shorts you in the long run. Things
are a little less strict when shipping it, though you still must eventually
pay the sales taxes on it. I actually had a Canadian tax agent show up at a
conference I did in Toronto to make sure I paid sales tax on the product I
shipped up there. Thank God I possessed the proper paperwork to
prove it or I would have been fined on the spot.
Q: Is it better to take them with me or send ahead?
A: The truth is, unless you are going to sell $1000 or more of the product,
it's not worth bringing at all. Use your website or order forms to
encourage sales once the presentation is over. What I now try to do is
pre-sell, pre-sell, pre-sell. Bigger profits (because everything is done on
U.S. currency) and less hassle. However, to answer your question, ship the
stuff ahead. There will be less paperwork invloved, less questions and fewer
headaches.
I usually carry copies of my audiobooks and resource materials to give away
to people I meet on the plane (as well as copies of my press kit). So far
I've never been questioned by customs about my intent with them, so you
should be safe. I wouldn't carry the order forms with you, I'd ship them
ahead. If the Canadian government gets wind that you are selling things
(even by mail order) they may find a way to charge you sales tax. Just a
suggestion.
In the past I have shipped my resource table items (imprinted table cover,
display racks, sample display products, order forms, etc.) about a week out
via two-day priority DHL. The other is to pre-sell resources, as they
aren't taxed. Always make sure the payments (honorarium, expenses, sales,
etc.) are drawn on U.S. funds via a U.S. bank (this poses no real problem
in a large Canadian city). I actually had one Canadian organization wire
the money directly to my account. I felt like I was in the Mafia. :-)
Final thought: Always keep the sales tax paperwork, work papers, plane
tickets and exchange reciepts for at least six years. I was audited by the
Canadian government in 1997 for product sales on a speaking tour in 1993.
Being a U.S. citizen does not exempt you from international trade laws and
the taxes for each country you sell in - unless it's mail order or Internet
sales.
I hope this helps. I realize that speakers have been known to push the
limits on sales in Canada and get away with stuff. I believe that lack of
integrity and cheating eventually catches up with you. Therefore I do it
"by the book" so as to avoid any future complications.