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Non-residents entering Canada:
Tobacco*...200 cigarettes and 50 cigars and 200g of loose tobacco
Liquor*...1 bottle of wine or spirits, 24 bottles or cans of beer
*Applies only to passsengers over 18 yrs of age
Perfume....Reasonable amount
Cameras....No restrictions
Film.......Reasonable amount
Gifts......$60 Cad max per gift -excludes tobacco/liquor
Items not on the list should be for personal use. Otherwise, you have to pay duties. For example, if you are on business trip and you bring several kithen appliances, then it is clear they are not for personal use.
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