1.5 litres of wine,
or 1.14 litres (40 ounces) of liquor,
or 24 x 355 millilitres (12 ounces) cans or bottles (8.5 litres) of beer or ale.
Tobacco
If you meet the age requirements of the province or territory where you enter Canada, you are allowed to bring the following amounts of tobacco into Canada without paying duty:
up to 200 cigarettes,
50 cigars or cigarillos,
200 grams (7 ounces) of manufactured tobacco and 200 tobacco sticks. You may bring in additional quantities, but you must pay duties and taxes on the excess amount.