Importing an Aircraft From the U.S. Into Canada: Registration, Airworthiness and GST
Canada is the easiest international destination for a U.S. airplane. The two countries share a long bilateral aviation relationship, most U.S.-built types are already certified in Canada and the airplane can usually be flown across the border in a day. Even so, to import an aircraft from the USA to Canada, you need to register it in Canada, have a Canadian aircraft maintenance engineer inspect it and certify that it conforms to its type design, apply for a Canadian certificate of airworthiness and clear it through the Canada Border Services Agency with GST.
This guide covers the Transport Canada process, as described in its current advisory circular on certificates of airworthiness, along with customs and tax, and the details that most often slow imports down.
Before You Buy
Type certificate coverage. The airplane’s model and serial number must be covered by a Canadian type certificate, or by an accepted U.S. type certificate. Popular types such as the Cirrus SR20, SR22 and SR22T are well established in Canada, but confirm it for the specific model and serial number.
Modifications. Transport Canada accepts certain FAA design approvals automatically and requires validation for others. Every modification on the airplane must be acceptable in Canada, so list every STC and Form 337 alteration before you commit.
Airworthiness directives. In Canada, an AD issued by Transport Canada takes precedence over an equivalent foreign notice such as an FAA AD, and owners must also comply with ADs from the state of design where no Canadian AD exists. The records need to show both.
Records. Transport Canada expects a detailed history of maintenance, life-limited parts, ADs and modifications for every imported airplane. Gaps here are the most common source of delay. Our guide to buying an aircraft in the U.S. from overseas covers reviewing records before you commit.
Step by Step
1. Export from the U.S.
Transport Canada’s guidance treats a U.S. Export Certificate of Airworthiness as useful supporting evidence, submitted if one is available, but never sufficient on its own for a Canadian certificate. Many buyers still obtain one, because it documents the airplane’s condition and conformity at export. The FAA registration is cancelled for export, and the U.S. customs export filing is made before the airplane leaves. Our guide to exporting an aircraft from the U.S. covers the U.S. side.
2. Fly it home and clear customs
Most airplanes are flown into Canada on their U.S. registration and cleared at an airport of entry. The airplane is imported through the CBSA, often with a customs broker. Expect to pay 5% GST on import, plus the provincial portion of HST or provincial sales tax, depending on the province and on whether the buyer is an individual or a GST-registered business. According to a 2025 legal analysis, Canada applied no tariffs to imports of manned aircraft from the U.S., but trade measures between the two countries have changed repeatedly, so confirm the current position with your broker. Canada’s luxury tax on aircraft, introduced in 2022, was repealed in the federal budget of November 2025.
3. Register in Canada
Register the airplane with Transport Canada’s civil aviation registry. Registration requires evidence of ownership and evidence that the U.S. registration has been cancelled. Only a continuing certificate of registration, not a provisional one, allows the certificate of airworthiness to be issued. The new C-registration brings a new Mode S address, so the transponder and ADS-B equipment must be reprogrammed and the ELT recoded for Canada.
4. Import inspection by a Canadian AME
A Canadian-licensed aircraft maintenance engineer inspects the airplane and its records and signs the declaration that it conforms to its type design and is airworthy. Under Transport Canada’s guidance, only a licensed AME can sign this declaration, not an approved maintenance organization. Where there is no U.S. export certificate, the inspection is typically to the standard of a 100-hour or annual inspection, provided the technical history is adequate. The inspection and supporting information are documented on Transport Canada’s import forms.
5. Certificate of airworthiness
The owner applies for the certificate of airworthiness on Transport Canada’s application form within 30 days of the AME’s certification. The certificate is issued by Transport Canada or by a Minister’s Delegate for Maintenance, an individual authorized to issue certificates of airworthiness on import. When a delegate issues it, no fee is payable to Transport Canada.
How Long It Takes
For a well-documented airplane flown across the border, two to four weeks from arrival to Canadian certificate of airworthiness is realistic. The import inspection and records review take most of that time. Missing AD records, undocumented modifications and liens that must be released before U.S. deregistration are the usual causes of delay.
A Landed-Cost Example
An illustrative example for an individual in Ontario importing a used SR22, in U.S. dollars. These are not quotes.
| Item | Illustrative cost |
|---|---|
| Purchase price | $450,000 |
| Pre-buy, records review and U.S. paperwork | $8,000 |
| Delivery flight | $3,000 |
| HST at 13% on import (5% federal plus 8% provincial) | $58,900 |
| Import inspection, registration, certification and recoding | $6,000 |
| Landed cost before any equipment changes | about $526,000 |
A GST-registered business importing for use in its commercial activities may be able to claim input tax credits. Confirm the treatment for your situation with a tax advisor before import.
Frequently Asked Questions
Do you pay tax when importing an aircraft into Canada from the U.S.?
Yes. GST of 5% applies on import, plus the provincial portion of HST or provincial sales tax depending on the province and the importer. Canada’s luxury tax on aircraft was repealed in November 2025.
Do you need a U.S. export certificate of airworthiness to import an aircraft into Canada?
Not always. Transport Canada’s guidance treats the export certificate as supporting evidence when available. A Canadian-licensed AME’s import inspection and conformity declaration are required either way.
Who can issue a Canadian certificate of airworthiness for an imported aircraft?
Transport Canada, or a Minister’s Delegate for Maintenance authorized to issue certificates of airworthiness on import. No Transport Canada fee is payable when a delegate issues it.
How long does it take to import an aircraft into Canada?
For a well-documented airplane, commonly two to four weeks after arrival. Records gaps, undocumented modifications and unreleased liens are the usual causes of delay.
The Bottom Line
Importing an aircraft from the USA to Canada is the simplest international import, but it still turns on records and conformity. Confirm the type certificate, modifications and AD status before purchase, line up a Canadian AME or delegate for the import inspection, budget for GST or HST and register the airplane before applying for its certificate of airworthiness.
Aerista helps Canadian buyers with every step on the U.S. side, from the search and records review through the pre-buy, closing, export and delivery, and can help you line up the Canadian import inspection. Tell us what you are looking for, or browse the Aerista showroom.