I hold citizenship in both the US and Canada, and for personal reasons moved to Canada two years ago, after having grown up and lived in the US. I held a "Curos & Relics" federal license and had a fairly large gun collection. I came with several handguns and a few long guns. The procedure I went through was to phone Canada Firearms Centre (CFC) (1-800-731-4000) and get their rating of "permitted" and "not permitted" guns. I wound up having to sell many of my handguns (illegal barrel lengths and illegal calibers). I did not have to "export" the guns because they came as part of my "household goods". But they didn't go in the moving van, either.
I listed them individually with serial numbers and declared them as "goods to come later". I sent them to a gunsmith friend who held them for me in the US. When I moved here I took the R-PAL test as a "challenge" (meaning I didn't have to sit for the course). But, and this is a big "but", I had to read the information in the course preparation books. There is terminology and procedures specific to Canada which you can't possibly know without reading the material, and they are part of the tests. However, I did it all on a weekend just before the test. With that, I was able to pass the tests very easily. CFC will give you all the information you need. It's a bureaucratic clearing house, so don't expect the clerk you're talking to on the phone to know much, if anything, about guns. If you want to (or need to) deal with a gun "expert", you'll have to talk with the Chief Firearms Officer of your province. My advice would be to avoid doing that if at all possible. When you get to that level you're dealing with political considerations -- not simply technical, despite the reason -- and in Ontario things are more dicey than in some other provinces (I live in Nova Scotia).
After getting my R-PAL I applied and got all the necessary registration forms from CFC, and the Authorization to Transport (ATT), to get them across the border. If you try to bring them across without this documentation, Border Services will not be happy. It's really best to wait and get your ducks in a row first. I drove down to New England where the guns were and brought them over. The ATT is very specific for date and time, so plan carefully. If you arrive at the border outside the ATT-specified timframe, you'll have to go back into the US and apply for a new ATT. This is not a trivial matter.
Border Services checked my paperwork and every handgun, and paid almost no attention at all to my long guns. I can't say whether that would happen every time. But because I'd taken the time to set it all up in advance, it went very smoothly. I believe (but I can't remember exactly) that I had to pay duty on the declared value of the guns, just as I had to for all the rest of my declared household goods.
The other advice you've gotten here is all good. Canadian firearms laws are based on the fact that ownership is not in any way a right, as it is in the US. Law enforcement here can and will confiscate firearms they believe have been brought in and possessed illegally, are what they see as a threat to the public (in the hands of someone who won't obey the laws), or are obtained illegally. There is no presumptive right to ownership of weapons in Canada; but the privilege is extended in what in my opinion is usually a reasonable -- though very, very differently from the US -- manner. It's a lot more complicated, and certainly not efficient from the standpoint of protecting the public or recognizing law-abiding gun owners, but after a fashion it does work.
If you want to talk with me about my experience, email me at:
dp1959@ns.sympatico.ca. Good Luck.