Who is eligible for these exemptions?
You are eligible for a personal exemption if you are one of the following:
a Canadian resident returning from a trip outside Canada;
a former resident of Canada returning to live in this country; or
a temporary resident of Canada returning from a trip outside Canada.
Even young children and infants are entitled to a personal exemption. As a parent or guardian, you can make a declaration to the CBSA for a child as long as the goods you are declaring are for the child’s use.
You are allowed to import only one of the following amounts of alcohol free of duty and taxes:
* 1.5 litres (53 imperial ounces) of wine;
* 1.14 litres (40 ounces) of liquor;
* a total of 1.14 litres (40 ounces) of wine and liquor; or
* 24 x 355 millilitre (12 ounces) cans or bottles (maximum of 8.5 litres) of beer or ale.
Note
We classify "cooler" products according to the alcoholic beverage they contain. For example, beer coolers are considered to be beer, wine coolers are considered to be wine. We do not consider beer and wine products not exceeding 0.5% alcohol by volume to be alcoholic beverages.
You can bring in more than the free allowance of alcohol except in Nunavut and the Northwest Territories. However, the quantities must be within the limit set by the province or territory where you will enter Canada. If the value of the goods is more than the free allowance, you will have to pay both customs and provincial/territorial assessments. For more information, check with the appropriate provincial or territorial liquor control authority before your arrival back to Canada.