Well well, I wasnt comparing them with anyone else, I dont deal with custom often.
As I mentioned earlier, I came to canada to activate PR, I had my goods to follow list, ready to be stamped, I was told "hey as you are not moving? you can not submit the list, bring it once you move permanently.
Second time, we were moving permanently(my wife was, but I would still maintain my residence in USA, also we still had Airbnb as a residence) same thing again, they didnt accept the list, and told me to bring the list when I move permanently and have a proper address.
So in summary, the list that "MUST be submitted when you first become a PR". wasnt accepted, by the Customs officials.
I didnt say they take bribe, but collecting taxes for the new settler who as per the rule/policy should receive their personal goods duty free and tax free is not acceptable. They need to have a clear rule of when the goods to follow list is supposed to be submitted, if its at the time of activation then why they didnt accept mine. If it at the time of final move, then they should be ready to accept the list and can not ask for duty and tax. "The goods to follow list MUST be submitted when you first become a PR. If you didn't do it, that's on you. You cannot do it later. All this is public information." the term "when you first become a PR" is subjective, when do someone become a PR? at the time of COPR, at the time of first visit, the date on your PR card? at the time of 2nd visit?
More importantly, in my 2nd visit, things didnt stop there. When we entered, we had 4 used smart phones(2 for each persons, 1 for office and 1 personal), all 4 had some sort of damage(means they were not new) and the custom shamelessly asked me to pay duty and taxes on that as it was not common for someone to have 2 smartphones. I said no thanks, and told him: "I will go back to USA and throw them".