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https://www.cbsa-asfc.gc.ca/publications/forms-formulaires/bsf192-eng.html
Sep 20, 2018 · I am bringing quantities of alcoholic beverages and/or tobacco products in excess of the exemption limits. (Yes / No) I qualify for and hereby claim a personal exemption of $800 Canadian: (48 hours / 7 days) Part 1: To be retained by the CBSA. Part 2: To be retained by the importer. You will need it to claim "unaccompanied goods" when they arrive.
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://cbsa-asfc.gc.ca/travel-voyage/ifcrc-rpcrc-eng.html
Feb 05, 2021 · You cannot combine your personal exemptions. For example, if you are absent from Canada for 9 days total, you cannot combine your 48-hour exemption (CAN$800) with your 7-day exemption (CAN$800) for a total exemption of CAN$1,600. In general, the goods you include in your personal exemption must be for your personal or household use.
https://travel.gc.ca/returning/customs/bringing-to-canada/personal-exemptions-mini-guide?wbdisable=true
Oct 11, 2017 · There are no personal exemptions for cross-border shoppers. Returning after 24 and 48 hours You can claim goods of up to CAN$200 without paying any duty and taxes.
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