This is based on the declaration you made when you applied for immigration. You can bring in what you had declared duty-free.
Officers may ask you questions about these items during your customs interview. Make sure you describe these items on your list of goods. To avoid delays at customs when you enter Canada:
- On your list of goods, use the wording from your insurance policy or jeweler’s appraisal.
- Have photographs of the items.
- Know how much you paid for the items or have a receipt showing how much you paid. You do not need to pay duty or tax on family heirlooms.