Replacement goods are also exempt from the six-month requirement. To qualify for the exemption, the goods must be replacements for goods that would have met the six-month ownership, possession and use requirements, except for the fact that they were lost or destroyed as the result of a fire, a theft, an accident or another unforeseen circumstance. In addition, replacement goods must be of a similar class and about the same value as the goods they are replacing.
For further information, consult the publication called Immigrating or Returning to Live in Canada available on the
CBSA
Web site.