This is a quirky movie about a small town in Canada of 376 residents. Putterton was started by George Putter’s great-great-grandfather and now he is the only descendant left. When a new tax agent comes to town, everyone finds themselves in a predicament because no one has paid taxes in 50 years, including George.

“Nothing to Declare” has comedy and drama, as George tries to help the townspeople and is attracted to the new agent. Unfortunately, it contains an element that puts it outside our guidelines for approval.