My bad with the name, must have been thinking of some other bird

I have a US postal address (not p.o box) close to the border, and it comes in handy for the "free shipping" stuff and all the other free magazines and coupon stuff

Sorry you cannot combine exemptions to buy big ticket items. If the fridge was say $1200 then if gone for over 48 hrs then one person would claim it using their $800 allowance and pay any taxes on the $400 remaining.

In theory, this may be the case, but practically I think this is at the border agent's discretion. Typically, when we've been away and bringing a large amount in goods back, our conversations go like this:

CBSA: "How long were you away?"
ME: "2 days"
CBSA: "How many people in the car?"
ME: "5"
CBSA: "How much have you spent?"
ME: "$1200"
CBSA: "OK. Here's your passports. Have a nice day"

Thanks FL, I guess I've to buy a cheaper fridge then lol

True there is a certain amount of discretion that goes on but just warning readers that exemptions cannot be legally combined. Hard to hide that side by side freezer in a trunk

That's part of our camping equipment, I never go camping without my fridge/freezer

We did a cross-border trip recently. Stateside for 4 hours, $350 worth of baby & maternity stuff and a few beers, presented receipts at border, waved through with no taxes to pay.

I was ready to pay the tax, but got lucky (and don't expect this every time). As others have said, it's just not worth trying to hide anything when you consider the prospect of being flagged in the future.

Sam Adams (an "OK" beer IMO) for $1ea. Score.

Why does beer have to come up in every border crossing discussion?

Because, if you live in Ontario, it's an obvious thing to buy in the US.

Why wouldn't it? It's something that a good many people consume, and it is expensive here in ON.

Almost all Canadians whom I've quizzed about cross border shopping make beer runs to the US. Maybe it's company I keep

Please read this sentence:

"If the total value of the goods you bring back to Canada exceeds your duty free allowance, you will have to pay duty and taxes on the vale of ALL goods you bring back to Canada, not just the amount that exceeds your allowance.".

Source: http://www.crossbordershopping.ca/du...nal-exemptions

That is only applicable for the 24 hour absence allowance when you exceed the $200 allowance. The over 48 hour allowance is $800 per person and you always get it.
So basically they are
SAME DAY ; No allowance but discretion allows for small amounts. NO ALCOHOL or TOBACCO.
OVER 24 HRS ; $200 per person. If exceeding the $200 amount then the whole amount is subject to applicable taxes. NO ALCOHOL or TOBACCO.
OVER 48 HRS ; $800 per person with the following alcohol and tobacco limits
•1.5 litres (53 imperial ounces) of wine;
•a total of 1.14 litres (40 ounces) of alcoholic beverages; or
•up to a maximum of 8.5 litres of beer or ale.

•200 cigarettes;
•50 cigars;
•200 grams (7 ounces) of manufactured tobacco; and
•200 tobacco sticks.
NOTE ALCOHOL IS OR NOT ALL OF THE ABOVE but tobacco isnt.

The 7 day allowance is now the same as the 48 hour plus allowance.

From where you got what I highlighted in red..?

In their clause:

"If the total value of the goods you bring back to Canada exceeds your duty free allowance, you will have to pay duty and taxes on the vale of ALL goods you bring back to Canada, not just the amount that exceeds your allowance.".

It is not mentioned whether it is the 1st 24 hours or not...

I imagine he got it from one of his operating/instruction manuals. After all he is a Canadian Border Agent. You can take what he tells you to the bank.

That website is not an official CBSA website. Try this link
http://cbsa-asfc.gc.ca/travel-voyage...rpcrc-eng.html

Personal exemptions do not apply to same-day cross-border shoppers. Goods must be in your possession at time of entry to Canada.

If the value of the goods you have purchased abroad exceeds $200 after a 24 hour absence, duty and taxes are applicable on the entire amount of the imported goods. Travellers absent for periods of 48 hours or more will have the applicable exemption level credited against the total value of goods.