As a returning resident you are required to declare any goods... if you follow the instructions they will be tax free providing you have lived abroad for a year.
http://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-3-2-eng.pdf
Goods imported by a member of the Canadian Forces, by an employee of the Canadian government, or
by a former resident of Canada returning to Canada to resume residence in Canada after having been a resident of another country for a period of not less than one year, or by a resident returning after an absence from Canada of not less than one year, and acquired by that person for personal or household use and actually owned, possessed and used abroad by that person for at least six months prior to that person’s return to Canada and accompanying that person at the time of their return to Canada.
Listing Goods to be Imported
9. Prior to importation, former residents must prepare a detailed list in duplicate of all goods to be imported that indicates the make, model, serial numbers (where possible) and approximate value of each item. For general household items, a group listing and overall value is sufficient (e.g. kitchen utensils – $000). The list should be divided into two parts showing which items are accompanying the owner at the time of return and which items are to arrive at a later date as “goods to follow.” This list must be presented to the border services officer at the first port of entry (POE) when the former resident arrives in Canada, even if no goods are being imported at that time. Instead of a list, Form B4A, Personal Effects Accounting Document (list of goods imported), may be used.
A full explanation can be found here: http://www.cbsa-asfc.gc.ca/publications/pub/bsf5087-eng.html and here: http://www.cbsa-asfc.gc.ca/publications/pub/bsf5113-eng.html
You can find the form here: http://www.cbsa-asfc.gc.ca/publications/forms-formulaires/b4a.pdf
