A settler may bring into Canada, free of duty, live stock for the farm
on the following basis, if he has actually owned such live stock abroad
for at least six months before his removal to Canada, and has brought
them into Canada within one year after his first arrival viz: If horses
only are brought in, 16 allowed. If cattle are brought in, 16 allowed;
if sheep are brought in 160 allowed; if swine are brought in, 160
allowed. If horses, cattle, sheep and swine are brought in together, or
part of each, the same proportions as above are to be observed.
Duty is to be paid on live stock in excess of the number above provided
for. For customs entry purposes a mare with a colt under six months old
is to be reckoned as one animal; a cow with a calf under six months old
is also to be reckoned as one animal. Cattle and other live stock
imported into Canada are subject to Quarantine Regulations.
The following articles have free entry:
Settler' effects, free viz: Wearing apparel, household furniture, books,
implements and tools of trade, occupation, or employment: guns, musical
instruments, domestic sewing machines, typewriters, live stock,
bicycles, carts, and other vehicles, and agricultural implements in use
by the settler for at least six months before his removal to Canada, not
to include machinery or articles imported for use in any manufacturing
establishment or for sale; also books, pictures, family plate or
furniture, personal effects, and heirlooms left by bequest; provided,
that any dutiable articles entered as settlers' effects may not be so
entered unless brought with the settler on his first arrival, and shall
not be sold or otherwise disposed of without payment of duty until after
twelve months' actual use in Canada.
The settler will be required to take oath that all of the articles have
been owned by himself or herself for at least six months before removal
to Canada; and that none have been imported as merchandise, for use in a
manufacturing establishment or as a contractor's outfit, or for sale,
and that he or she intend becoming a permanent settler within the
Dominion of Canada, and that the "Live Stock" enumerated is intended for
his or her own use on the farm which he or she is about to occupy (or
cultivate), and not for sale or speculative purposes, nor for the use of
any other person or persons.