From the link above -
http://www.cbsa-asfc.gc.ca/publications/pub/rc4151-eng.html#P023
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 border services officer on your first point of arrival in Canada, even if you are not bringing in any goods at that time.
At the border, the 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. You will need to present your receipt to claim duty- and tax-free entry of your “goods to follow” when they arrive later.
It is possible that the customs officers may not enforce the duties in your case since most items are of a personal use nature i.e. no commercial items.
But the Goods to follow list is the usual procedure to follow.
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