Daughter is a Canadian citizen, but now in England. She shall not fly back to Canada until October 2022, at the earliest.
To take advantage of a clearance sale in England — she bought a sofa made in Norway at £2000 for her home in Barrie, Ontario. Shipping costed £1000. In total, she paid the English store £3000 ($4813 CAD at the exchange rate for today May 21 2022). This same sofa costs way more in Ontario. The store did not charge VAT. The shipper apprised us that the chair shall arrive in July 2022.
How can she apply the CBSA's $800 personal exemption that allows her to "claim goods worth up to CAN$800", for absence >7 days"?
Must I in Barrie pay the import tax for her now? Then she shall request a refund of the whole tax, when I land at Toronto Pearson Airport in Oct 2022?
Or should CBSA NOT tax her at all, in the first place?