Settling in Canada
This publication will be helpful if you are:
Entering Canada with the intention of establishing, for the first time, a residence for a period of not less than 12 months or
Coming to Canada for temporary employment for a period of more than 36 months
In either case, you can import your personal and household effects free of duty and taxes if you owned, possessed and used them before you arrived in Canada.
However, if you have lived in Canada before, the conditions under which you can import your personal and household effects may be those that apply to a returning or former Canadian resident. For more information consult the publication called Immigrating or Returning to Live in Canada on the CBSA Web site.