I found this on the Customs Site:
http://www.cbsa-asfc.gc.ca/publicati...-eng.html#s2x8
Quote:
What conditions apply to your personal exemptions?
You cannot combine your personal exemptions with another person's or transfer them to someone else.
In addition, you cannot combine your 48-hour exemption (CAN$800) with your seven-day exemption (CAN$800) for a total exemption of CAN$1,600.
In general, the goods you include in your personal exemption must be for your personal or household use. Such goods include souvenirs that you purchased, gifts that you received from friends or relatives living outside Canada or prizes that you won.
Goods you bring in for commercial use or for another person do not qualify for the exemption and are subject to applicable duty and taxes. In all cases, goods you include in your 24-hour exemption (CAN$200) or 48-hour exemption (CAN$800) have to be with you upon your arrival in Canada.
Except for tobacco and alcohol, goods you claim in your seven-day exemption (CAN$800) may be shipped to your home by mail, courier or other means of transportation.
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I think if you say bought two couches at $1000 each, you could claim one for the $800 exemption and your wife could claim one for the $800 exemption and you'd be fine. If you only bought one $2,000 couch, only one of your could claim it and get the $800 exemption.