http://www.cbsa-asfc.gc.ca/E/pub/cp/rc4044/rc4044-e.html#P187_23174
Tobacco products
If you meet the age requirements set by the province or territory where you enter Canada, you can include in your personal entitlement all of the following:
? 200 cigarettes;
? 50 cigars or cigarillos;
? 200 tobacco sticks; and
? 200 grams (7 ounces) of manufactured tobacco.
If you include cigarettes, tobacco sticks, or manufactured tobacco in your personal allowance, only a partial exemption will apply. You will have to pay a special duty on these products unless they are marked “CANADA DUTY-PAID ・ À DROIT ACQUITTÉ.” You will find Canadian-made products sold at a duty-free shop marked this way. You can speed up your clearance by having your tobacco products available for inspection when you arrive.
If you bring in more than your exemption allowance, you will have to pay regular assessments on the excess amount. These regular assessments can include duties, taxes, and provincial or territorial fees. CBSA officers will give an allowance for products that are marked when they calculate the amounts owing.
Alcoholic beverages
If you meet the age requirements set by the province or territory where you enter Canada, you can include one of the following:
? 1.5 litres of wine (53 imperial ounces); or
? 1.14 litres (40 ounces) of liquor; or
? 24 × 355 ml cans/bottles (8.5 litres) of beer or ale.
You can bring in more than the free allowance of alcohol except in Nunavut and the Northwest Territories. However, the quantities have to be within the limit the province or territory sets, and, in most cases, you have to bring the quantities with you.