The official reply from Ontario's LCBO:
Thank you for your inquiry regarding the importation of beverage alcohol into Ontario for personal use.
A casual traveller who is of legal drinking age in Ontario (19) may import on their person up to 45 litres of wine, spirits, beer or any combination thereof. This amount is in addition to a casual traveller's duty free exemption. Unlike the duty free entitlement, there is no minimum required absence from Canada to import up to 45 litres of beverage alcohol on any one day. Travellers should ensure that they have
receipts for purchases to present to Customs officials.
For information about personal duty-free exemptions you may visit this link to the Canada Border Service Agency's web site:
http://www.cbsa-asfc.gc.ca/publicati...-eng.html#P025
No federal or provincial taxes or levies are collected on the duty free exemption. As shown in the attached examples (please see the "Accompanied" portion of the spreadsheet), an accompanied importation of beverage alcohol is subject to federal duties and taxes, provincial tax and a provincial border levy. The provincial border levy is calculated on the landed cost of the importation (i.e., prior to the assessment of PST and GST). All types of alcohol are subject to these limits. The following provincial levy rates are applied to accompanied importations:
Wine: 39.6% of the declared value
Spirits: 59.9% of the declared value
Beer: $0.676/litre.
Levies and taxes are collected by Canada Border Service Agency (CBSA) officers at the time a casual traveller clears Customs. No prior notice to CBSA is required.
Information about federal taxes due is available from Canada Border Services Agency at 506-636-5064 (outside Canada), or 1-800-461-9999 (within Canada).
We hope the foregoing information will be of assistance to you.
Thank you again for having contacted the LCBO.