Absence of less than 24 hours
There are no personal exemptions for same-day cross-border shoppers.
Absence of 24 hours or more
You can claim goods up to CAN$200 without paying any duties. You must have the goods with you when you enter Canada, and tobacco products or alcoholic beverages are not included in this amount. If you bring in goods worth more than CAN$200, you have to pay full duties on the total amount.
Absence of 48 hours or more
You can claim goods worth up CAN$800 without paying any duties. You must have the goods with you when you enter Canada. Although you can include some tobacco products and alcohol, a partial exemption may apply to cigarettes, tobacco products and manufactured tobacco. See the CSBA web pages on Alcoholic beverages and Tobacco products for more details.
http://travel.gc.ca/returning/customs/duty-taxes
There are no personal exemptions for same-day cross-border shoppers.
Absence of 24 hours or more
You can claim goods up to CAN$200 without paying any duties. You must have the goods with you when you enter Canada, and tobacco products or alcoholic beverages are not included in this amount. If you bring in goods worth more than CAN$200, you have to pay full duties on the total amount.
Absence of 48 hours or more
You can claim goods worth up CAN$800 without paying any duties. You must have the goods with you when you enter Canada. Although you can include some tobacco products and alcohol, a partial exemption may apply to cigarettes, tobacco products and manufactured tobacco. See the CSBA web pages on Alcoholic beverages and Tobacco products for more details.
http://travel.gc.ca/returning/customs/duty-taxes