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https://www.crossbordershopping.ca/duty-tax-import-guide/personal-exemptions#:~:text=48%20Hour%20Exemption%20%E2%80%93%20%24800%20CAD%20If%20you,with%20you%20when%20you%20arrive%20at%20the%20border.
https://www.cbp.gov/travel/international-visitors/kbyg/types-exemptions
You have not been out of the country for at least 48 hours. You may still bring back $200 worth of items free of duty and tax. As discussed earlier, these items must be for your personal or household use. If you bring back more than $200 worth of dutiable items, or if any item is subject to duty or tax, the entire amount will be dutiable.
https://help.cbp.gov/s/article/Article-246?language=en_US
For example, if you leave the United States at 1:30 p.m. on June 1, you would complete the 48-hour period at 1:30 p.m. on June 3. This time limit does not apply if you are returning from Mexico or from the U.S. Virgin Islands. (See also the section on the $200 exemption). - You have not used all of your exemption allowance, or used any part of it, in the …
https://www.crossbordershopping.ca/duty-tax-import-guide/personal-exemptions
48 Hour Exemption – $800 CAD 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.
https://www.cbp.gov/travel/international-visitors/kbyg/customs-duty-info
For example, a returning resident is eligible for the $800 duty-free personal exemption every 31 days, having remained for no less than 48 hours beyond the territorial limits of the United States except U.S. Virgin Islands, in a contiguous country which maintains free zone or free port, has remained beyond the territorial limits of the United States not to exceed 24 hours.
https://travel.gc.ca/returning/customs/bringing-to-canada/personal-exemptions-mini-guide
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 you enter Canada. Tobacco products* and alcoholic beverages are not included in this exemption.
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