Yes, I think it is still used.
I'm in the process of helping him figure out what all we need to come accross the border now that it looks like he'll be landing at the border as PR instead coming in as a visitor. He doesn't have a lot of big stuff to bring. He's been slowly just selling his furniture and stuff that he doesn't need, as well, has brought a suit case of stuff here and there when coming for visits. Just figuring out the vehicle situation now. His truck is still financed so, he's already made a call to the bank to ask them if they would be willing to give him a letter permitting his vehicle to be exported from the US and permanently imported into Canada and much to our surprise, it sounds like they might actually let him do that. It would be substantially simpler if we're able to keep his loan the way it is and just finish paying it out there while bringing his vehicle to Canada. It won't be a big deal to have a RIV inspection done for it. Otherwise we will have to try and sell it and buy something else not financed or I'd have to buy another vehicle here and then just drive it down there and drive back with him. I have a big diesel truck that I don't want to take on a 6000 mile round trip road trip lol but we need to haul his toolbox and stuff here, so, would be pretty helpful to have a truck.
As general rule, the goods to follow is used when arriving 'to stay' and stuff is being brought/shipped separately later. They've actually mostly been relaxed about dating the 'to stay' i.e. they don't assume it has to be same as the date 'of landing' (the day he actually becomes a PR).
You'll see from the lists and docs that mostly he can bring all of his stuff, although they might want to exclude 'big purchases' made six months before moving. (Note those separately). They might be more sensitive about this stuff now because of tariffs and all.
Keep in mind customs mostly doesn't care about routine personal stuff (clothes, furniture, kitchen stuff, house odds and ends, basic household electronics and whatnot). I think art/antiques/jewelry etc: they don't seem to care much about modest middle-ticket stuff. I don't have expensive stuff so didn't deal with that, and I won't guess how CBSA deals with eg your horde of gold bars and raw diamonds.
I don't think his personal 'shop stuff' even if used professionally should be a big issue, but don't know. He'd probably be best to itemize. Serial numbers good order; shippers would require for insurance usually, so that can be a guideline.
That said: he may as well get organized and list the stuff. I'd approach mostly the way shipping companies do (in my experience, which has only been a couple times): group by boxes (eg 'kitchen stuff'). Big pieces separate. Stuff that's valuable and/or has serial numbers, note, if not too inconvenient. (Not worht it for routine household electronics though). Do it on computer so it can be split if you need to bring/ship stuff later.
Oh: and CBSA insists on having dollar amounts for the stuff, Canadian dollars. They don't seem to care if you group stuff (eg by box or whatever) for the dollar amount as above - makes it easier. They dont' seem to check what 'basis' you're using for valuation - we kind of eyeballed and guessed something like replacement value.
We did this by shipping so we didn't see if they looked at stuff. My guess is they'll just glance in the truck and ask a question or two to see if it looks like household stuff - probably asking mainly if any liquor, cigarettes, recent purchases. For those truly moving permanently, the stuff is imported duty free, so my belief is they're mostly looking for people cheating and/or drugs etc.
If your'e bringing/shipping stuff 'later', that you need to get stamped/signed at customs on arrival. (You can ask them the rest - but main thing is to have it stamped that time).
This is all separate from the vehicle issue.
