The following is an extract from the Customs tariff of Canada, specifying the articles which can be entered by settlers free of duty:

Item 455. Settlers’ Effects, viz.:—Wearing apparel, books, usual and reasonable household furniture and other household effects; instruments and tools of trade, occupation or employment, guns, musical instruments, domestic sewing machines, typewriters, bicycles, carts, waggons and other highway vehicles, agricultural implements, and live stock for the farm, not to include live stock or articles for sale, or for use as a contractor’s outfit, nor vehicles nor implements moved by mechanical power, nor machinery for use in any manufacturing establishment; all the foregoing if actually owned abroad by the settler for at least six months before his removal to Canada and subject to regulations by the Minister of Customs: Provided that any dutiable articles entered as settlers’ effects may not be so entered unless brought by 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 fill up a form (which will be supplied to him by the Customs officer on application) giving description, value, etc., of the goods and articles he wishes to be allowed to bring in free of duty.