My sister is willing to gift me an apple all in one PC. She lives in the US. I live Canada. Will there be any issue with the customs when i bring it into Canada on my way back from US?

Please carry all of the receipts for the Purchases and the Gifts, if you can get the same from the person who is gifting it to you. (This is also included in the Duty Free Exemption Limits.) Please see the link below.. Also, make a list of all of the items that you are importing and its values marked alongside and when asked about the Total of all of the goods entering, please quote the same. If you are asked to go to the Secondary Inspection, then you have everything on paper with the receipts to show them.

Exemption is for EACH person. You cannot combine them with some one else. So, juggle your purchases and gifts between the travelers to keep up with the maximum allowed. Anything over, it will attract Duty and Taxes. They will tell you the dollar amount and after paying you will have a receipt to prove that you imported that item.

If they say you are O.K. and waive you ahead, you are a lucky person.

FH.

http://www.cbsa-asfc.gc.ca/travel-voyage/pdt-pdt-eng.html