tofu

how did your friend declare non-resident?  did she report it on her last tax return, return her driver license &....  I mean did she declare non-resident officially or she just left canada and didn't file tax return.  she doesn't need to pay any duty if she is an official non-resident.  if not, they may question her.  
my friend got question when she came back from hk and they marked down all the valuable items that she has and make sure she would take them with her when she left canada.  
they questioned her when she came back from the state, but she didn't require to pay taxes on the stuffs she brought.