[OAC_Sparky]

Quote:What are your personal exemptions?
After each absence of 24 hours or more
You can claim up to CAN$50 worth of goods
without paying any duties. This is your personal
exemption. You must have the goods with you when
you arrive and you cannot include tobacco products
or alcoholic beverages in this exemption. If the
goods you bring in are worth more than CAN$50 in
total, you cannot claim this exemption. Instead you
have to pay full duties on all goods you bring in.
After each absence of 48 hours or more
You can claim up to CAN$200 worth of goods without
paying any duties. Although you can include some
tobacco products and alcoholic beverages, only a
partial exemption will apply to cigarettes, tobacco
products, or manufactured tobacco. See the section
“Alcohol and tobacco” for more details. Also, you
must have the goods with you when you arrive.
After each absence of 7 days or more
You can claim up to CAN$750 worth of goods
without paying any duties. Although you can
include some tobacco products and alcoholic
beverages, only a partial exemption will apply to
cigarettes, tobacco products, or manufactured
tobacco. See the section “Alcohol and tobacco” for
more details. With the exception of tobacco
products and alcoholic beverages, you do not need
to have the goods with you when you arrive.
To calculate the number of days you have been
absent, do not include the date you leave Canada,
but include the date you return. Dates matter, not
times. For example, we consider you to have been
absent seven days if you left Friday the 7th and
returned Friday the 14th.

http://www.cbsa-asfc.gc.ca/E/pub/cp/rc40...44-06e.pdf