You understanding is incorrect. There IS a difference between 'landing as PR' and 'landing as settler'. Yes, you can of course do both landings at the same time, in which case you would need your GTA and GTF lists. But it is very common for people (including me) to first land to declare PR as the expiry date given to do so is usually quite short and nowhere near enough time to sell property and sever your ties with your country of origin and land permanently.
Can I perhaps direct you to the official CBSA guidance on this matter, where it very clearly states the difference in the two landings? See here:
https://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-1-eng.html
Item 9 entitled 'Variation Between Customs / Immigration Legislation' about 1/3rd of the way down the page. This has been confirmed by a serving, senior CBSA officer who indirectly contributed to the wiki article I posted a link to.
Unfortunately, not ALL CBSA officers are as well informed and it has been known for CBSA officers to insist that you have one chance and one only to declare GTF and that is when you first land for PR. I personally had such an officer at Ottawa airport and disputed his understanding. Eventually, I had to use the on-line CBSA complaints form to press my case and my understanding and they confirmed that the CBSA officer was in error and I managed to do my GTA / GTF forms when I later landed as settler. I know of another poster on this forum who also had to do the same thing to get her landing as settler GTF forms processed.
IF you know for certain ALL of the goods you want to bring when you 'land as PR', then you can if you want also get your forms stamped and processed, but how can you know for certain what you might want to bring when your 'land as settler' is a year or 18 months away?
I see the distinction you are making . . . it is in Item 10 under the heading "Guidelines and General Information." Which apparently was published in 2010 (which one will observe, as I noted in my post, is AFTER, as I expressed upfront in a caveat, my close familiarity with importing goods as a settler from MORE than a decade ago).
It is a point and clarification well noted. And appreciated.
Indeed, even though the regulations do not clearly address whether a non-settling PR can LATER return to Canada and qualify for the duty exemption for settlers, CBSA's interpretation of the regulation as described in the "Guidelines and General Information" does state that a person who lands as a Permanent Resident without intending to settle for at least 12 months
CANNOT, at that time, import goods under the Regulation which exempts a "settler's" goods from duty . . . the guidelines state:
". . . 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"
This suggests that the "soft" landing PR should not, cannot at that time, import goods under the settler's exemption from duties.
BUT, as you cautioned, application of this is quite likely subject to variable interpretations and applications . . .
AND, it warrants some emphasis, quite likely open to error by new PRs.
Which brings up YOUR use of the term "landing."
If YOU are using the term to "land," or "landing," as a synonym for simply arriving at a PoE into Canada, that is DIFFERENT than how the term to "land," or "landing," is generally used in reference to PRs. That use would apply to every arrival, including arrival to formalize becoming a PR, arrivals to visit, and to any visitor's arrival. BUT that is NOT how the term "landing" is generally used in reference to PRs.
Used in reference to PRs, the term to "land," or "landing," is almost universally used in reference to the formal transaction in which an individual who has been granted PR actually goes through the procedure of "landing" and becoming a Permanent Resident. Indeed, older forms specifically used the term "landing" document in reference to what is now the CoPR. (While this ordinarily takes place upon a new PR's arrival at a PoE to enter Canada, after being granted PR, it can take place at an inland office for those who are already in Canada.)
There is ONLY ONE such "landing."
Yes, there is a difference between landing as a PR and arriving at a PoE as a settler. (Warrants noting that a new PR who has done a "soft" landing can come and go many times before ARRIVING with the intent to settle for at least 12 months . . . and for those arrivals, sure there is also a difference between them and arriving as a settler.)
Thus, UNLESS used as a synonym for simply "arriving" at a PoE, there is NO such thing as "landing" as a settler. (Noting too that there is NO such thing mentioned in the memorandum; it references when individuals "enter Canada," or are "coming to Canada.")
Which brings this back to the first site you linked, which makes many references to when the new PR lands or is "landing." For example, it states:
Before you land
Before you land in Canada, you should prepare two lists (preferably typewritten) of the possessions you intend to bring with you to Canada.
The lists should be:
a list of goods accompanying, that is, the goods that you will carry with you when you land
a list of the goods that will follow later
Please note that these need to be two separate lists.
When you land
Bring two copies of your list, one for the officer, and one for you.
That site references the wrinkle in the process pursuant to which CBSA Customs guidelines indicate a landing PR who does not intend to settle is NOT eligible to import goods duty free under the settler's exemption, under the heading "What does land in Canada mean?" and it states:
For the purposes of submitting a Goods To Follow form, "landing in Canada" means arriving in Canada with the intention of establishing a permanent home.
But it likewise references the memorandum for this, which does NOT use the term "land" at all. And again, generally (including in a lot of government references), the term "landing" used in reference to PRs is about the specific procedure done to formalize becoming a PR.
Nonetheless, this wrinkle probably deserves further elaboration and clarification. Beyond my scope.
In the meantime, at that "Goods To Follow-Canada" wiki page, it suggests:
If you are traveling to Canada only to land for immigration purposes it is suggested that you prepare a Goods to Follow list with your best estimates (and it is better to over estimate) of what goods you will bring when you eventually move. However, do not be surprised if a Customs Officer decides not to process the list at this time.
(The last sentence is clearly alluding to the wrinkle presented by item 10 in the Memorandum guidelines.)
BUT for those who follow that site's suggestion, and prepare both lists, including the Goods to Follow list, it does offer a solution for your question:
"IF you know for certain ALL of the goods you want to bring when you 'land as PR', then you can if you want also get your forms stamped and processed, but how can you know for certain what you might want to bring when your 'land as settler' is a year or 18 months away?"
The "Goods To Follow-Canada" wiki page suggests:
So, if you are not sure if you will ship a certain item, say a bed, to Canada, it is prudent to include it in your Goods To Follow list -- just in case you end up shipping it. There is no penalty to not shipping something that you previously included on your list. Recording an item on your Goods To Follow list gives you the right to ship it to Canada, duty-free, at any time in the future.
Basically list everything you might possibly want to bring . . . an inventory of all your household and personal goods.
Concluding observation: more than a decade ago, as noted in my previous post, there was significant inconsistency in the way the duty exemption for settlers was applied and enforced. I suspect this continues. The wiki page likewise suggests this. As I have noted, this subject is wandering outside my usual scope, BUT it is easy to apprehend a risk that customs officers could be confused, and difficult as a result, if a new PR arrives at the PoE sometime AFTER the PR "landed," and presents these lists and declares himself or herself arriving as a FIRST time settler. My less than well-informed sense is it would be prudent to have the lists WHEN landing. If the customs officer declines to process the lists because the landing PR does not have an intent, at that time, to settle, be sure that is somehow formally noted. Those who choose to do the lists later and specifically follow the procedure for a FIRST time settler sometime AFTER the formal landing itself, probably best to research this matter some and be well prepared to explain it when the time comes.