I have found the questioning by Canadian customs agents to be a bit more aggresive lately.

Other than that,I claim it all,always.I go through customs way too much to be red flagged.Last week I was over by $175.00 on a personal $200.00 exemption.The individual who collects the cards before secondary just waived me through. ^

On other occasions in the past,I did not have to open any luggage at secondary.Canada Customs charged duties and tax on my amounts over the maximum allowed,and I moved through rather quickly.