Here is the reply to my email by CBSA
" Thanks for email.
Before you return to Canada with the intention to establish a residence for more than 12 months, you will be entitled to claim duty- and tax-free importation of her personal and household effects as long as you have owned, possessed, and used them before arriving in Canada . You must prepare a list (preferably typed), in duplicate, of all household and personal goods you are bringing into the country. Your list should describe the goods, giving such details as the value, make, model, and serial number of each item, particularly high-value items. Please note that we require the current value of goods, not the replacement value. For general household items such as books or clothing, a group listing and overall value is sufficient (e.g., kitchen utensils – $000). The list should be divided into two parts showing which items are accompanying the owner at the time of arrival and which items are to arrive at a later date as “goods to follow.”
When you arrive in Canada , you will have to give your list of goods to the border services officer, even if you do not have the goods with you at the time. Based on the list of goods you submit, the officer will complete Form B4, Personal Effects Accounting Document, for you, assign a file number to your B4 form, and give you a copy of the completed form as a receipt. You will need to present your copy of the form to claim free importation of your unaccompanied goods when they arrive.
Publication BSF5087, Moving Back to Canada , which can be found on our Web site at http://www.cbsa-asfc.gc.ca/publications/pub/bsf5087-eng.html , provides information about the B4 forms for people returning to resume residence in Canada .
Memorandum D2-2-1, Settlers' Effects - Tariff Item No. 9807.00.00, which can be found on our Web site at http://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-1-eng.html , provides information about Form B4 (Personal Effects Accounting Document) for people settling in Canada. It states the following:
39. Only goods that were declared and listed as goods to follow on the settler’s original Form B4 are eligible for duty- and tax-free importation at a later time under tariff item No. 9807.00.00. There is no time limit for importing goods to follow that were listed on the settler’s Form B4.
Therefore, only items that are reported and listed as goods to follow on the settler’s original B4 are eligible for duty and tax-free importation at a later date. Should you wish to add items to the goods-to-follow list that was previously submitted, those additional goods will be subject to duties and taxes.
For an overview of the laws, restrictions, and entitlements that affect people intending to settle in Canada , we encourage you to consult our brochure entitled "Settling in Canada ," found at http://www.cbsa-asfc.gc.ca/publications/pub/bsf5114-eng.html
If you need more information, we suggest that you contact the Border Information Service (BIS) for assistance. You can access the BIS line free of charge throughout Canada by calling 1-800-461-9999. If you are calling from outside Canada , you can access the BIS line by calling 204-983-3500 or 506-636-5064 (long-distance charges will apply). If you call during regular business hours (8:00 a.m. to 4:00 p.m. local time, Monday to Friday, except holidays), you can speak directly to an agent by pressing “0” at any time.
We trust this information is useful to you. Thank you for contacting the Canada Border Services Agency."
