The goods shipped prior to return would theoretically have duties and taxes applied them upon clearance into Canada. No expemtions would be possible for the release of the goods (barring that they were not obvious gifts, in which case the $60 gift exemption may apply). Upon their return to Canada the traveler would indicate on his/her declaration card that they have shipped goods or have goods to follow. The Border Services Officer would then complete and provide the traveler with a form indicating that they are eligible to benefit from the transfer of a personal exemption for goods that are not accompanying them. The amount of this transfer could be up to $750 minus the value of any goods accompanying them upon their return. The document clearly specifies these two amounts as it shall be used by another BSO or the CBSA refund department once the traveler clears the goods or applies for a refund on duties and taxes already paid.