After each absence of 24 hours or more
You can claim up to CAN$200 worth of goods without paying any duties. This is your personal exemption. You must have the goods with you when you arrive in Canada and you cannot include tobacco products or alcoholic beverages in this exemption. 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 duties on all goods you bring in.
After each absence of 48 hours or more
You can claim up to CAN$800 worth of goods without paying any duties. You must have the goods with you when you arrive in Canada. Although you can include some tobacco products and alcoholic beverages, a partial exemption may apply to cigarettes, tobacco products and manufactured tobacco. See the sections called "Alcoholic beverages" and "Tobacco products" for more details.
After each absence of 7 days or more
You can claim up to CAN$800 worth of goods without paying any duties. Although you can include some tobacco products and alcoholic beverages, a partial exemption may apply to cigarettes, tobacco products and manufactured tobacco. See the sections called "Alcoholic beverages" and "Tobacco products" for more details. With the exception of tobacco products and alcoholic beverages, you do not need to have the goods with you when you arrive.
To calculate the number of days you have been absent, do not include the date you left Canada but include the date you returned. Dates matter but not times. For example, we consider you to have been absent seven days if you left Friday the 7th and returned Friday the 14th.