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https://travel.gc.ca/returning/customs/bringing-to-canada/personal-exemptions-mini-guide
Oct 11, 2017 · Returning after 48 hours or more. You can claim goods worth up to CAN$800 without paying any duty and taxes. You must have the goods with you when you enter Canada. You can bring back up to 1.5 litres of wine or 1.14 litres of alcoholic beverages or up to 8.5 litres of beer.
https://aircanadaexpressdutyfree.com/duty-free-allowances
Canada Allowances. Absence of 24 hours to 48 hours. You can claim goods up to CAN$200 without paying any duty and taxes. You must have the goods with you when you enter Canada, and tobacco products or alcoholic beverages are not included in this amount. If you bring in goods worth more than CAN$200, you have to pay full duty and taxes on the total amount.
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