WHO SHOULD LAND FIRST:
It is the obligation of the PA to 'land' first. Which can be 'alongwith' one or more or all the accompanying family members. Let it be clear that the PA's dependents CANNOT land first.
HOW MUCH POF IS ACCEPTABLE AT THE 'LANDING':
Irrespective of the No. of family member/s accompanying the PA for the 1st landing [whether the PA alone], the entire POF [as per CIC regulations] "must" be shown to the IO at the POE. Else, your entry maybe "denied" -it's the law. Subsequent 'landings' by the 'accompanying dependents' do not need to show the POF.
GOODS LISTS [FORM B4 / B4A]:
All goods brought for 'landing' are non-taxed... whether 'goods accompanying' or 'goods to follow'. If we were to bring-in goods 'later', either by personal carriage or thru a transporter, this list MUST be stamped on the 1st Landing. Else, they will be 'dutiable'. No compromise on that is possible -again that's the law.
REFERENCE:
http://www.canadavisa.com/canada-immigration-discussion-board/landing-in-canada-all-you-need-to-know-t36735.0.html
Hope that clarified...
Qorax
