We landed first time in Toronto in 2011 June to get our PR. At that stage, we did not come with any bag and baggage and the Immigration officer had mentioned when you come with bag and baggage, you have to come with detailed list of items.
Now we are landing again in Calgary in August end. Questions -
1. Will all the items be exempted from any Custom duty including gold ?
2. I will leave my family and exit the country to re-enter finally in December. Will any money sent from abroad to our Canadian account by subject to taxation after our entry ?
I think what's important is that the items have to have been acquired a year before they became residents of Canada for customs purposes. The reason the CBSA would want the form filed at the time of landing, I believe, is that if they have the list then it prevents the importer from acquiring goods later on and pretending they had them before becoming a resident.
Now, I'm not sure whether you can land as a permanent resident without becoming a resident for customs purposes at the same time. Maybe you can. But even if you do automatically become a resident for customs at the time of landing, I guess that if you've been a non-resident again for at least a whole year after that, then you at least get to start over with a new B4.
