Kia, And all the Group. When you first come/Land on PR, only then it is exempted from Custom duty to some extend.
Scenario1: You are in US, you landed at any Canadian borders and then if u bring items- they are exempted. As per the rule they don't care u are from India, Middle east or anywhere !!! Its the first entry which is exempted.
Scenario2: You were in india and you landed at any Canadian airport with valuables, you are exempted.
I had my cousin with same scenario and when he came back from India, his stuff came in container at Vancouver port. He told customs that he had declared good when he landed at buffalo border as he was in new York. And they told him It is his second entry !!! SO NO EXEMPTION.
Rest when it will happen with me, I will let you know !!!