I asked the officer in the past about this issue and his response is:
Legally, if you bring in any goods acquired outside of Canada, it is subject to tax and duty. Of course realistically, what the car and you have ate cannot be taxed that way. If you bring in jerry cans of gas, they are supposed to be taxed.
Bringing in gas in jerry cans inside a car is mostly a safety issue, if you get into an accident, you might put yourself in trouble. The fume from the gas is also not safe for you as well.
Philip |