Gifts valued at $60 CDN or less each may be brought into Canada duty free and tax free. If you bring in gifts worth more than $60 CDN, they will be subject to duty on the excess amount. Alcoholic beverages, tobacco products and advertising materials do not qualify as gifts.
You can bring in limited quantities of alcohol if you meet the minimum age requirements of the province or territory where you enter Canada (see below). These items must accompany you on your arrival. Minimum ages for the importation of alcoholic beverages are 18 years for Alberta, Manitoba and Québec and 19 years for Yukon, Northwest Territories, Nunavut, British Columbia, Saskatchewan, Ontario, Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland & Labrador. For more information on bringing in alcohol and tobacco to Canada, please visit the Canada Border Services Agency website.
Many agricultural items are restricted or prohibited entry to Canada. Canadian law requires that you declare all agricultural products you bring into Canada to customs officers when you arrive, whether it is by land, water or air. Permission is required to import plants to Canada, with the exception of houseplants from the United States. See the Canadian Food Inspection Agency for more information. Handguns and weapons, such as mace and pepper spray, are prohibited from entering Canada. In addition, some fruits, vegetables, honey, eggs, meats, dairy products and plants from other countries cannot be brought into Canada. For more information, please consult the Canada Border Services Agency website.