Posted: Sun Sep 28, 2008 9:55 pm-
You need to declare it to CBSA on Form B4A when you arrive, doesn't matter if it's accompanied or not, but you must get CBSA to sign off on that form when you move back otherwise you will have to pay duty and GST/PST on it.
www.riv.ca explains most of the rest of it, you have to make an appointment with CBP at least 48 hours prior to the export from the US and it has to be declared to them so they can sign off on it before CBSA does the import. Once it's imported you take the release and the B4A to your local CBSA office so they can assess duty, which will be zero. Probably a good idea for whomever is bringing it up to have a copy of the approved B4A.
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Steve.