"The Canadian Firearms Act that was passed in December 1995 is going to have its first major effect on non-Canadian hunters January 1, 2001. At that point, anyone seeking to bring a rifle, shotgun or crossbow (handgun hunting is not allowed) into Canada will have to declare their firearms to a Canadian Customs officer, in person and in writing, to receive what's called a 'confirmed declaration' - which will cost $50 (Can). You'll also need to declare your firearms and show your confirmed declaration when you leave. Until January 1, 2001, all you have to do to bring a hunting firearm into Canada is to declare it at the border and receive an Authorization to Transport for that firearm. There is no fee for this permit. On exiting the country, you have to again declare the firearm as leaving Canada by referring to the Authorization to Transport confirmation number. The firearm will not be registered.
What hunters may encounter (and this is important!), is the question from Canada Customs as to whether the firearm is 'registered' in their native country. What they will mean is, 'Did you register this firearm with your own customs people so there will be no chance of it being refused entry when you go home?' The last thing Canadian authorities want is an ownerless firearm floating around in limbo on their side of the border. The other new Canadian gun law development affects non-residents who want to borrow a gun in Canada, which has not been legal since 1968. Borrowing a gun is going to be legal again in Canada starting next April (not next January, incidentally, as that Canadian Justice Department ad in Outdoor Life Magazine said recently). Getting one of these borrowing licenses will cost $30 (Can).