Source: web site of Canada Border Services Agency
visit: http://cbsa-asfc.gc.ca/travel/bringing_goods/temp_importations/menu-e.html
click on: Temporary Importation (Tariff Item No.9993.00.00) Regulations

Excerpts from this Regulation:

Horses

50. No documentation and no security deposit are required for horses and other equines imported temporarily for pasturage, competition, training, and breeding unless the inspecting customs officer has reasonable cause to believe that the horses will not be exported. Horses and other equines are duty-free when classified under Chapter 1. These animals qualify for relief from the GST under the Non-taxable Imported Goods (GST) Regulations when imported temporarily.

Goods Remaining In Canada

57. Goods imported under the Temporary Importation (Tariff Item No. 9993.00.00) Regulations may be fully duty- and tax-paid providing all the conditions for the accounting of imported goods are met (see Memorandum D17-1-0, Accounting for Imported Goods and Payment of Duties Regulations).

58. If it becomes necessary to collect customs duties and taxes imposed under the Excise Tax Act, the date for determining the value for duty will be the date the goods were imported into Canada for the period of the temporary importation.

Other links of interest to persons wishing to import Horses to Canada

Source: web site of the Canadian Food Inspection Agency (CFIA)
visit: www.inspection.gc.ca

The CFIA is considering proposing regulatory changes to the animal transportation requirements in Canada in 2006. To develop effective policies and strategies, the CFIA values the perspectives of stakeholders. As such, this is an advance notification to all Canadians that the CFIA will be inviting them to share their comments on the existing regulations and the areas that are being considered for modification before these are posted in Canada Gazette, Part I.

To review existing and proposed regulatory transportation changes please visit: http://www.inspection.gc.ca/english/anima/heasan/transport/indexe.shtm