http://www.cbsa-asfc.gc.ca/travel-voyage/ifcrc-rpcrc-eng.html
48 hours or more
Up to CAN$800 – May include alcohol and tobacco products, within the prescribed limits set by provincial or territorial authorities. Goods must be in your possession at time of entry to Canada. Travellers absent for periods of 48 hours or more will have the applicable exemption level credited against the total value of goods.