No estoy seguro del caso de estudiantes (los residentes permanentes si pueden hacerlo) pero te dejo lo que dice la CBSA:
Entering Canada to work or study
When entering Canada to work for less than 36 months or to study, you can temporarily import your personal and household goods (such as furniture, tableware, silverware, appliances and motor vehicles) duty-and tax-free, as long as the following conditions are met:
- The goods cannot be used by a resident of Canada;
- You are not permitted to sell or otherwise dispose of the goods in
- You must take all non-consumable items with you when you
leave the country at the end of your temporary residence.
Preparing to enter Canada
Prior to their arrival in Canada, temporary residents are advised to prepare two copies of a list (preferably typewritten) of all items to be imported temporarily, indicating the approximate value, make, model and serial number, where applicable.
Since jewellery is difficult to describe accurately, it is best to use the wording from your insurance policy or jeweller's appraisal and to include photographs that have been dated and signed by the jeweller or a gemologist. This information makes it easier to identify the jewellery when you first enter Canada, and later if you return from a trip abroad with this jewellery.
Declaring your goods
When you arrive in Canada, you should give your list of goods that are accompanying you to the border services officer at the first point of arrival in Canada. The border services officer may ask you to leave a security deposit for your goods, which will be refunded to you when you export the goods from Canada. Should this occur, the officer will issue a Form E29B, Temporary Admission Permit, retain a copy and give you one for your records.
On arrival, you are required to provide adequate identification and proof of your status in Canada (i.e., documentation issued by CBSA/CIC (Citizenship and Immigration Canada), such as your work permit or study permit). If you are entering Canada to work, you should provide a letter of introduction from your employer.
While you are in Canada
After the initial arrival to take up residence in Canada, temporary residents may not claim free importation of alcoholic beverages, tobacco products or other consumable items under the temporary resident entitlement. Such commodities may, however, be imported under the personal exemption entitlements as described in the publication called Travelling Outside Canada available on the CBSA Web site or by calling the Border Information Service at one of the telephone numbers listed in the section "Additional information".
Renewing your temporary admission permit (goods)
Temporary residents are reminded to pay attention to the date when the temporary admission permit for their goods is due to expire. A few days before it expires, visit your local CBSA office and arrange for a renewal. The border services officer will want to know if you still have in your possession all the non-consumable goods you brought with you to Canada and whether you have changed your address and telephone number.
Should you change your immigration status with CIC after arriving in Canada, or decide to work for a period longer than 36 months, it is important that you notify the CBSA immediately since this may affect your residential status.
Once you have completed your work or studies in Canada and you are about to return to your permanent place of residence, advise the nearest CBSA office when and how your personal effects will be exported from Canada. The border services officer will tell you what steps you should take. Be sure to leave a forwarding address. Any refunds you are entitled to will be mailed to the address you provide.