Alcohol
If you meet the age requirements of the province or territory where you enter Canada, you are allowed to bring in, free of duty and taxes, either 1.5 litres of wine, or 1.14 litres (40 ounces) of liquor, or 24 x 355 millilitres (12 ounces) cans or bottles (8.5 litres) of beer or ale. Except in the Northwest Territories and Nunavut, you can bring in more than this free allowance of alcohol as long as the quantities are within the limit specified by the province or territory.
However, the cost may be high, as you have to pay both customs assessments and provincial or territorial levies and taxes. If you plan to import more than the provincial limit, you must contact the provincial authority and get permission before you arrive. In most provinces, the limit is 9.1 litres (2 gallons). However, some provinces allow more.