You may bring specific amounts of tobacco products into Canada duty-free if the items are part of your personal baggage. In addition, you must meet the age requirement for possession of tobacco for the province or territory you are visiting. The age minimum for most of the country is 18 years old; with the exception being the provinces of British Columbia, Ontario, Prince Edward Island, Newfoundland and Nova Scotia, where you must be 19 to possess tobacco. Tobacco in the amount of up to 200 cigarettes, 50 cigars, 200 grams of manufactured tobacco and 200 tobacco sticks, may be brought into Canada without duty. Any amount exceeding the duty-free limit is subject to import fees and taxes.
Do not attempt to bring alcohol into Canada unless you are at least 19 years of age. If you are entering the country through Alberta, Manitoba or Quebec, the legal age to possess alcohol is 18. Beverages must be part of your personal baggage. You are allowed a duty-free import of only one of the following: 50.7 ounces (1.5 liters) for wine, or 40 ounces (1.14 liters) of liquor, a combination of no more than 40 ounces (1.14 liters) of both wine and liquor or 24 cans or bottles of beer not totaling more than 2.25 gallons (8.5 liters). All provinces will allow you to cross the border with more than the free limit, except the Northwest Territories and Nunavut. By bringing in more than your free allowance, you will be subject to pay customs duties as well as taxes specific to the province you are entering on the amount above the duty-free total.
Canada will allow you to cross the border with gifts of certain value without paying a duty as long as the items are not alcoholic beverages, tobacco products or advertising materials like banners or posters that promote a product for sale. The value of your item must be 60 Canadian dollars or less to avoid a duty. If the gift is valued above 60 Canadian dollars, you will be required to pay taxes and fees on the excess amount.
