Before you arrive, you should prepare two copies
of a list (preferably typewritten) of all the
goods you intend to bring into Canada as settler's
effects, showing the value, make, model, and serial
number (when applicable). Divide the list into
two sections: the goods you are bringing with
you, and the goods to follow.
You have to present this list
to the customs office when you arrive in Canada,
even if you are not bringing in any goods at that
time.
When you arrive in Canada, the customs officer
will prepare Form B4, Personal
Effects Accounting Document, on your
behalf, based on the list of goods you provided.
The officer will assign your B4 form a file number
and give you a receipt copy. You will need to
present your receipt copy to claim duty- and tax-free
entry of your "goods to follow" when they arrive
later.
You can make the process easier by completing
a B4 form in advance and presenting it to the
officer when you arrive (ask to contact the Canadian
Embassy).