BSF5079, Importing Commercial Goods Into Canada

This publication describes the documents you need to submit to the Canada Border Services Agency (CBSA) to import commercial goods into Canada and highlights the information you need from each document to complete Form B3, Canada Customs Coding Form (PDF, 151.5 KB). You will find an example of Form B3 in Appendix III of this publication. It is used to account for goods, regardless of their value, for commercial use in Canada. The CBSA considers commercial use as "any commercial, industrial, occupational, institutional or other like use."

BSF5079, Importing Commercial Goods Into Canada
http://www.cbsa-asfc.gc.ca/publications/pub/bsf5079-eng.html