You can claim goods worth up to CAN$800. You must have tobacco products and alcoholic beverages in your possession when you enter Canada, but other goods may follow you by other means (such as courier or by post). However, all of the goods you are bringing back must be reported to the CBSA when you arrive.

The amount of goods you can bring back to Canada duty-free depends on the length of your stay in the US. If you are away for less than 24 hours, there is no personal exemption, meaning you must pay duty/tax on everything. For stays between 24 and 48 hours, you can bring back up to CAN$200 worth of goods; however, if you exceed this amount, you pay duty on the entire value. For stays of 48 hours or more, the exemption jumps to CAN$800, and this includes limited amounts of alcohol (1.5L of wine, 1.14L of spirits, or 8.5L of beer) and tobacco (200 cigarettes). If you are away for 7 days or more, the exemption remains CAN$800, but you are allowed to have some goods "follow" you by mail. It is important to note that these limits are per person and cannot be combined. For example, a couple cannot combine their $800 limits to buy one $1,600 item duty-free. Always keep your receipts ready, as Canadian Border Services Agency (CBSA) officers frequently verify values, and failing to declare items can lead to seizures and significant fines.