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with the current free trade agreement information. finally, general updates clarifying refund procedures have been made. this memorandum outlines and explains the procedures for the refund of duties, goods and services tax (gst), harmonized sales tax (hst), provincial sales tax (pst), provincial tobacco
"non-commercial goods" are defined as goods imported for individual use, and not intended for resale, commercial, industrial, occupational, institutional, or other like use. may also be referred to as casual goods....
https://www.cbsa-asfc.gc.ca/publications/dm-md/d6/d6-2-6-eng.pdf