CBSA, Guide for residents returning to Canada:
"In general, the goods you include in your personal exemption must be for your personal or household use… Goods you bring in for commercial use or for another person do not qualify for the exemption and are subject to applicable duties and taxes."
Translation: if a parent or relative flies in carrying a suitcase of items for Anjal's household, the relative cannot shelter those items under their own $800 exemption. Duty + HST can be assessed on the full value of those goods. The exemption only protects things for the traveller.
The only clean route: Anjal travels himself and claims the goods under his own exemption, or the items are shipped and duty/tax is paid, or they are sent as gifts of ≤ CAD$60 each (see 3).
| Absence | Exemption | Alcohol/tobacco? | Unaccompanied goods? |
|---|---|---|---|
| < 24 h | none | no | no |
| > 24 h | CAD$200 | no | no |
| > 48 h | CAD$800 | yes | no |
| > 7 days | CAD$800 | yes | yes (by mail/courier) |
Health Canada GUI-0116 and CBSA D19-9-1: - OTC cough/cold/allergy medicine: a Canadian resident or visitor may bring a 90-day supply or a single course of treatment, whichever is less — no licence, no permit. Quantity is judged against the label's directions for use. - Packaging is mandatory: original retail package, or pharmacy-dispensed package, or original label clearly naming the product and contents. Loose strips in a bag = detained. - Prescription drugs cannot be mailed or couriered to a Canadian resident. Hand-carried only, 90-day supply, and only for treatment dispensed before leaving, renewed abroad, or started abroad. - Controlled substances (incl. codeine-containing products): 90-day supply, must be prescribed by a practitioner, labelled with patient name, prescriber, drug name, daily dose, form/quantity/strength — and must be declared at customs. If the cough syrup contains codeine, it falls in this bucket, not the OTC bucket. - If a medicine needs no prescription in India but is on Canada's Prescription Drug List, it needs one here. Check the PDL before buying a case of anything.
Practical rule: stock up only on products that are (a) OTC here too, (b) in sealed original labelled packaging, and (c) under a 90-day supply for the people who will use them. Anything prescription-only or codeine-based is not worth the customs risk.