Candian Borders service agency says this:
Alcohol and tobacco
If you meet the minimum age requirements of the province or territory where you enter Canada, you can include limited quantities of alcoholic beverages in your personal exemption. These items must accompany you on your arrival.
Minimum ages for the importation of alcoholic beverages, as prescribed by provincial or territorial authority, are as follows:
- 18 years for Alberta, Manitoba and Quebec; and
- 19 years for Yukon, the Northwest Territories, Nunavut, British Columbia, Saskatchewan, Ontario, Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador.
Alcoholic beverages
You are allowed to import only one of the following amounts of alcohol free of duty and taxes:
- 1.5 litres (53 imperial ounces) of wine;
- 1.14 litres (40 ounces) of liquor;
- a total of 1.14 litres (40 ounces) of wine and liquor; or
- 24 x 355 millilitre (12 ounces) cans or bottles (maximum of 8.5 litres) of beer or ale.
Note
We classify "cooler" products according to the alcoholic beverage they contain. For example, beer coolers are considered to be beer, wine coolers are considered to be wine. We do not consider beer and wine products not exceeding 0.5% alcohol by volume to be alcoholic beverages.
You can bring in more than the free allowance of alcohol except in Nunavut and the Northwest Territories. However, the quantities must be within the limit set by the province or territory where you will enter Canada. If the value of the goods is more than the free allowance, you will have to pay both customs and provincial/territorial assessments. For more information, check with the appropriate provincial or territorial liquor control authority before your arrival back to Canada.