A friend of mine will accompany me to Canada and have plan to do cross-border same-day shopping in USA. If she plans to buy something and will not retain these goods in Canada as she is in Visitor visa. Is she tax exempt? How much will be the limit of her shopping. She planning to buy signature bags and clothes which she will bring with her back to her home country.
This is her plan. Enter Canada after 2-3 days go to USA for shopping then return to Canada less 24hrs.
You can explain the situation to the customs officer, and it should be fine. I would keep receipts and such that show who paid for what, the officer will likely be quite skeptical if it's a lot of valuable goods.
