Go to a border crossing. There are 13 border crossings from the United States into Ontario. Three are in Minnesota (Rainy River, Fort Frances and Pigeon River), four are in Michigan (Sault Ste. Marie, Sarnia and two in Windsor), and six are in New York (Fort Erie, Niagara Falls, Cornwall, Queenston, Lansdowne and Prescott). These are the only places where you can legally cross into Ontario and check through customs. All sites are staffed 24 hours a day.
Have the proper documents. As of 2009, a valid United States passport or birth certificate is needed to cross into Ontario. Show the customs agent at least two documents, one of which should have a photo. A state driver's license or ID card is an acceptable document, provided you have the second form of ID (passport or birth certificate) with you when asked. If you are traveling with children under 18, passports are not required for them, but you should have copies of their birth certificates.
Answer the questions asked by the agent. Agents will ask you where you are going in Canada. Be specific. If you are headed to Toronto for a baseball game, tell the agent which game and what day. The more specific you are, the more authoritative you will sound when answering the questions. If you are vague, it gives the agent more reason to doubt. The agent is not out to get you; in the post-9/11 travel world, this is the agent's job.
Carry as few extraneous items as possible. Items such as your suitcases, camcorders and laptop computers are all right for travel into Ontario. Pets are acceptable, but you must have valid vaccination certificates and enough ID that indicates that the pet is yours. If you are taking tobacco or alcohol across the border, the equivalent of a 24-pack of beer or a carton of cigarettes is acceptable. If you try to take more, the agent will detain you.