Only ONE of the following items can be imported both duty-free and tax-free:
1.5 litres (53 imperial ounces) of wine;
1.14 litres (40 ounces) of liquor;
a total of 1.14 litres (40$ounces) of wine and liquor; or
24 x 355 millilitre (12$ounce) cans or bottles (maximum of 8.5$litres) of beer or ale.
All of the following items can be imported both duty-free and tax-free:
200 cigarettes;
50 cigars or cigarillos;
200 grams (7 ounces) of manufactured tobacco; and
200 tobacco sticks.
This is after 48 hours
Source :
http://www.cbsa-asfc.gc.ca/new-neuf/...09-28-eng.html