Personal Allowances and Exemptions for Canadian Citizens or Residents
24 hours
After a stay of 24 hours or more (but less than 48 hours) in the United States, a Canadian citizen or resident may return to Canada with:
USA CDN $200.00 worth of goods, tax & duty free, per person
USA Any purchases of alcohol or tobacco may be subject to duties and taxes
48 hours
After a stay of 48 hours or more in the United States, a Canadian citizen or resident may return to Canada with:
USA CDN $800.00 worth of goods, tax & duty free, per person
USA Purchases may include 1.14 litres (40 ounces) of liquor or 1 case of beer (24x355ml cans/bottles) or 1.5 litres of wine plus 200 cigarettes (1 carton), 50 cigars or cigarillos, 200 tobacco sticks, and 200 grams of manufactured tobacco

 

Rates
DUTY AND TAX RATES ENTERING THE US
IF YOU EXCEED your duty free allowances and exemptions entering the US, the following approximate US duty and tax rates apply:
USA USD $2.00 - $3.00 per bottle of liquor*
USA USD $1.30 per case of beer*
USA USD $10.07 per carton of cigarettes
  * US duty rates on purchases exceeding 1 litre of alcohol are assessed according to alcohol content.