I hope this helps its right from the CFO website here is there site http://www.cfc-cafc.gc.ca/compliance-confo...o/default_e.asp
Information for Non-residents, Including Canadian Citizens who have been Living Outside Canada
Q. Can a non-resident bring firearms into Canada?
The Canada Border Services Agency is responsible for deciding whether to let a non-resident bring a firearm into Canada. As a general rule, non-residents may bring a non-restricted rifle or shotgun into Canada for approved purposes such as hunting, target shooting, wilderness protection or in-transit movement by a reasonably direct route to another point outside Canada.
Restricted firearms (mainly handguns and some semi-automatic long guns) can generally only be imported if the person can demonstrate a need for having the firearms in Canada – for example to take part in an organized target-shooting event.
For more information on the documents you will need to import a firearm, please refer to the fact sheet for firearm owners visiting Canada.