When my husband lands in a few days he will have in his luggage about $100 of toys he bought for our son as a gift. Should these be included on the B4 (now called bsf186)? The form states that items imported are to "have actually been owned, possessed, and used abroad by me prior to the date of my arrival in Canada." So should he include the toys on the form even though that's not technically true? Is there another form to complete for gifts? I assume lots of people bring gifts and just claim as their own on the form but since these are toys it would be pretty obvious it's not if they searched his luggage. Thank you for any help anyone can provide!