If you have been outside Canada for:
Less than 24 hours, Personal exemptions do not apply to same-day cross-border shoppers;24 hours or more, you can bring in CAN$200 worth of goods free of duty and tax;If the goods you bring in are worth more than CAN$200 in total, you cannot claim this exemption. Instead you have to pay full applicable duties and taxes on all goods you bring in.
48 hours or more, you can bring in CAN$800 worth of goods free of duty and tax; Although you can include some tobacco products and alcoholic beverages, a partial exemption may apply to cigarettes, tobacco products and manufactured tobacco.
7 days or more, you can bring in CAN$800 worth of goods free of duty and tax. With the exception of tobacco products and alcoholic beverages, you do not need to have the goods with you when you arrive.
Young children and infants are also entitled to a personal exemption. As a parent or guardian, you can make a declaration to the CBSA for a child as long as the goods you are declaring are for the child’s use. Children are not entitled to alcohol or tobacco exemptions.You should have all purchases made abroad and your receipts readily available.