No,
You cannot combine your personal exemptions with another person’s or transfer them to someone else.
Further, if you are away for less than 48 hours:
You can claim up to CAN$200 worth of goods without paying any duties. This is your personal exemption. You must have the goods with you when you arrive in Canada and you cannot include tobacco products or alcoholic beverages in this exemption. If the goods you bring in are worth more than CAN$200 in total, you cannot claim this exemption. Instead, you have to pay full duties on all goods you bring in.
My recommendation: stay a little longer. At 48 hours it goes up to $800.
Credit:stackoverflow.com‘