From this webpage
http://laws-lois.justice.gc.ca/eng/regulations/SOR-98-215/page-2.html#h-6EXPORTATION OF FIREARMS LICENSED INDIVIDUALS
The following provision is not in force.
7. An individual who meets the requirements of paragraph 38(1)(a) of the Act shall, before exporting a firearm that he or she does not intend to reimport, provide a customs officer with an authorization to export issued to the individual for the firearm.
SOR/2004-270, s. 4.
For Firearms Act 38(1)(a) go to this page and scroll to the paragraph.
http://laws-lois.justice.gc.ca/PDF/F-11.6.pdfCanada's laws are more frustrating to follow than ours. I just say no to buying from Canada.