KBH is correct that CIC does not make a distinction between soft or hard landing when becoming a PR, but CBSA does.
Here is all the nitty gritty details from CBSA.
https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-1-eng.html
Essentially what can be drawn from this document is:
When you move to Canada and you bring all your stuff, you will be declaring everything under Tariff 9807 known as Settler's Effects
Who are Considered Settlers?
1. For the purpose of tariff item No. 9807.00.00 of the Schedule to the
Customs Tariff,
settlers mean all individuals who enter Canada with the intention of establishing for the first time a residence for a period of not less than 12 months.
Variation Between Customs/Immigration Legislation
9. A person's status for customs purposes is not always the same as their status for immigration purposes.
10. As an example, a person can become a permanent resident without the intention of residing immediately in Canada. However, this person is not determined to be a settler as defined in the customs legislation, and be eligible for the provisions of tariff item No. 9807.00.00. In this case,
since the person does not have any intention of remaining in Canada at that time, and will live outside Canada for an undetermined period of time, that person is considered a non-resident of Canada and not a settler, for the purpose of the
Customs Tariff, and is eligible to temporarily import goods under tariff item No. 9803.00.00.
Here's a bit more that is easier to read than the actual tariff
https://www.cbsa-asfc.gc.ca/travel-voyage/mrc-drc-eng.html
When you soft land you still need to use a regular declaration card (if flying in) or verbally declare what you have if driving in as you normally would if you were visiting.
@KBH
Applying Tariff 9803 is where I think some people get confused. For PR purposes, 9803 affects INLAND PR applicants and not OUTLAND
An excerpt
https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-1-1-eng.html
Application for Permanent Resident Status
66.
Temporary residents,
who intend to change their status with CIC, to work in Canada for more than 36 months or to
apply for permanent resident status at an inland office, must report to the CBSA immediately in order to permanently account for their goods. The acquittal of the temporary status and the completion of a Form B4,
Personal Effects Accounting Document will be required. For example, a temporary resident who makes application for permanent resident (landed immigrant) status or to work in Canada for more than 36 months is then classified as a "settler" for customs purposes, and is no longer eligible to import goods on a temporary basis as a temporary resident. Refer to Memorandum D2-2-1,
Settlers' Effects – Tariff Item No. 9807.00.00, for information on the entitlements available to settlers.