I had the same question so I contacted CBSA recently and got this response:
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For an overview of the laws, restrictions, and entitlements that affect people intending to settle in Canada we encourage you to consult our publication entitled
Immigrating or Returning to Live in Canada, found at:
http://cbsa-asfc.gc.ca/publications/pub/bsf5113-eng.html
(Please note that although the publication has been archived, the information is still relevant)
A settler describes all who enter Canada with the intention of establishing a residence for the first time and for a period of not less than 12 months.
Before you settle in Canada, you must prepare two copies of a list, preferably typed, detailing all household and personal goods you are bringing into the country. Your list should describe the goods, giving such details as the value, make, model, and serial number of each item, particularly high-value items. Please note that we require the current value of goods, not the replacement value. The list should be divided into two parts, showing which items are accompanying the owner at the time of arrival and which items are to arrive at a later date as “goods to follow.”
For general household items such as books or clothing, a group listing and overall value is sufficient (e.g., kitchen utensils – $000). Since jewellery is difficult to describe accurately, it is best to use the wording from your insurance policy or jeweller's appraisal and to include photographs that have been dated and signed by the jeweller or a gemologist. This information makes it easier to identify the jewellery when you first enter Canada, and later if you return from a trip abroad with this jewellery.
When you arrive in Canada you will have to give your list of goods to the border services officer, even if you do not have the goods with you at the time. Based on the list of goods you submit the officer will complete Form B4 or BSF186,
Personal Effects Accounting Document, for you, assign a file number to your B4 or BSF186 form, and give you a copy of the completed form as a receipt. You will need to present your copy of the form to claim free importation of your unaccompanied goods when they arrive.
Memorandum D2-2-1,
Settlers' Effects - Tariff Item No. 9807.00.00, provides information about the B4 or BSF186 forms for people settling in Canada. It can be found at:
http://www.cbsa-asfc.gc.ca/publications/dm-md/d2/d2-2-1-eng.html
Should you require additional assistance with your inquiry, we recommend that you contact the Border Information Service (BIS). You can access the BIS line free of charge throughout Canada by calling
1-800-461-9999. If you are calling from outside Canada, you can access the BIS line by calling either
204-983-3500 or
506-636-5064 (long-distance charges will apply). If you call during regular business hours (8:00 a.m. to 4:00 p.m.Monday to Friday, except holidays), you can speak to an officer by pressing “0” at any time after you have made a selection of either English or French.
Thank you for contacting the Canada Border Services Agency.
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