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HELP! Customs on Jewelry temporarily entering Canada

Hello Group,

I live in Canada, but later this summer I'm visiting my mother
oversees, and I'm thinking about getting her a rather expensive gold
necklace that I found on eBay from a U.S based seller. The item is
sure to be inspected by customs on its way from US to Canada.

My question: Since the necklace is going into Canada, but permanently
leaving it again in a couple of months, is there a way I can avoid
paying its high Canadian customs? For example, can I stop at customs
office at the airport before I board my international flight, to
demonstrate that the necklace is leaving with me?

Thanks for any advice!

S.D

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