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https://travel.gc.ca/returning/customs/bringing-to-canada/personal-exemptions-mini-guide
Oct 11, 2017 · Returning after 24 and 48 hours. ... Canadian-made products with this mark are sold at duty-free shops. You can speed up your clearance by having your tobacco products available for inspection when you arrive. If you bring in more than your personal exemption, you will have to pay regular assessments on the excess amount. ...
https://cbsa-asfc.gc.ca/travel-voyage/ifcrc-rpcrc-eng.html
Feb 05, 2021 · A minimum absence of 48 hours from Canada is required. For example, if you left at 19:00 on Friday the 15th, you may return no earlier than 19:00 on Sunday the 17th to claim the exemption. For example, if you left at 19:00 on Friday the 15th, you may return no earlier than 19:00 on Sunday the 17th to claim the exemption.
https://cbsa-asfc.gc.ca/travel-voyage/declare-eng.html
Aug 19, 2021 · After each trip outside Canada of 48 hours or longer, in addition to being eligible for a personal exemption of CAN$800 (48-hour) or CAN$800 (7-day), you are entitled to a beneficial duty rate of 7% for additional goods valued up to CAN$300 over your exemption amount. This rate does not apply to tobacco products or alcoholic beverages.
https://clearit.ca/canadian-customs-broker-blog/quick-guide-to-personal-exemptions/
Returning after 24 and 48 hours If you’re returning after 24 and 48 hours, you can claim goods of up to CAN$200 without paying any duty and taxes. You must have the goods with you when crossing back into Canada but be careful, tobacco products and alcoholic beverages are not included in this exemption.
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