Being living and working in Asia for the past three years. Think it is time for me to go back home.

Do I have to declare everything I purchased abroad to customs?

I don't really have many big purchases but clothes, shoes etc wear out in three years and have been replaced.

Taxes have been reported in both countires so no problem there.

Try the Air Canada forum. There's someone from CBSA answering questions.

Just declare everything and even itemize it within reason. It comes in tax/duty-free as personal possessions if you've been out of the country that long. You can ship it and then declare it as possessions to follow when you enter Canada as a returning citizen. The only exception is a car which, IIRC, you have to own for at least a year in which case you get a $10k exemption. I don't think that's an issue for you.

Theoretically, I think anything you bought within the last six months (or is it a year?) is subject to duty.

OP should refer to this:

http://www.cbsa-asfc.gc.ca/publicati...c4105-eng.html

Thank you. That was the page I couldn't find.

After being away for three countries and seven years, Mme 13F and I moved back to Canada in mid-1999. Itemize everything, with estimated values, and carry the list with you when you return. It is useful if you indicate on the list the items with you and which items are to follow in a separate shipment. Don't try to count socks and underwear too precisely, especially the things you are carrying with you in suitcases, but it is important to show that you've gone through the effort of preparing an inventory.

Make sure you identify yourself to the immigration officer as a returning Canadian. You will be sent to secondary screening to complete some extra paperwork. This paperwork will be needed to clear your separate shipment (if you have one).

Medical Insurance: be aware that there will be a three month waiting period until provincial coverage such as OHIP kicks in, therefore you may want to buy private medical insurance to covetr the gap. From my 1999 research, I recall that Quebec does not have a waiting period.
--
13F

I believe that the three month health insurance delay does not apply to returning Canadians - your provinical health plan should be the source of information. Also, the term "goods to follow" describes items being shipped separately. They can come any time within a year or so as I recall and must be itemized on an appended list.

Good suggestion to check directly with the provincial health plan, but based on our research conducted in 1999, both Ontario and NB applied the three month waiting period to returning Canadians, whereas Quebec started coverage immediately.
--
13F