Final answer:
When a Canadian is returning to Canada, there are exemptions that can be determined, such as the personal exemption and exemptions for goods purchased in the United States.
Step-by-step explanation:
When a Canadian is returning to Canada, there are certain exemptions that can be determined. One example of an exemption is the personal exemption, which allows individuals to bring back certain goods duty-free. The amount of the exemption varies depending on the length of time the individual has been outside of Canada, with higher amounts for longer stays.
Another exemption is the exemptions for goods purchased in the United States. Canadians who have been in the United States for at least 24 hours can claim exemptions on certain goods, such as alcohol and tobacco.
It's important to note that these exemptions may change over time, so it's always a good idea to check the latest information from the Canada Border Services Agency (CBSA) to ensure you have the most accurate and up-to-date information.