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https://cbsa-asfc.gc.ca/travel-voyage/declare-eng.html#:~:text=Absence%20of%20more%20than%2048%20hours%201%20You,time%20of%20entry%20to%20Canada.%20More%20items...%20
https://travel.gc.ca/returning/customs/bringing-to-canada/personal-exemptions-mini-guide
Returning after 48 hours or more. You can claim goods worth up to CAN$800 without paying any duty and taxes. You must have the goods with you when you enter Canada. You can bring back up to 1.5 litres of wine or 1.14 litres …
https://cbsa-asfc.gc.ca/travel-voyage/declare-eng.html
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://www.crossbordershopping.ca/duty-tax-import-guide/personal-exemptions
If you are absent from Canada for more than 48 hours, you may claim up to $800 CAD worth of goods duty free, and must have the goods with you when you arrive at the border. If the total value of goods you bring back to Canada exceeds $800 CAD in total, you can still claim this exemption and you will only have to pay duties and taxes on the value of goods that exceeds $800 CAD.
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