Re-entry into Canada after 24 hours or more.
Any number of times per year, you may bring in goods up to the value of $50. Tobacco products and alcohol are excluded in this exemption. A written declaration may be required. If the visitor exceeds this exemption in any way, articles are subject to duty and taxes. Under the North American Free Trade Agreement (NAFTA), anything made in Canada is duty free.

Re-entry into Canada after 48 hours or more.
Any number of times per year, you may bring in goods up to the value of $200. You may bring up to 200 cigarettes, 50 cigars, 200 tobacco and 200 grams of manufactured tobacco. If you meet the age requirements, you can include up to 1.14 litres (40 ounces) of wine or liquor, or 24 x 355 ml (12-ounce) cans or bottles (8.5 litres) of beer or ale. A written declaration may be required. If the visitor exceeds this exemption in any way, articles are subject to duty and taxes.

Re-entry into Canada after 7 days or more.
Once every calendar year, you may bring in goods to the value of $500. A written declaration will be required.

You cannot combine your 48-hours ($200) and yearly ($500) exemptions and claim a total exemption of $700. Also if you use only part of your $500 exemption, you cannot use the balance for a trip you take later.

For further information, please contact Customs at (905) 354-6323 or the Canadian Consulate General at (716) 858-9500.