So im going to china on july 11 to pick up my wife. coming back july 25. we will be landing in vancouver. But i have a few questions regarding declaring her things. She got gold/jewellery for our wedding last year july 2016 from family/relatives. i was wondering if she brings those over to canada, is it tax free? she will bring clothes,shoes, jewellery, make up, and other things to canada. on the declaration card we will both be on 1 card. i will probably have around $500 worth of merchandise under my name. which would be tax free. but under her name does she need to declare the gold value? if so it will be tax free for first landing immigrants?