Canada has a variety of "sin" taxes that it levies on items like alcohol, tobacco and gasoline. Since the government doesn't want to forgo any of these revenues through imports, you need to tread carefully in bringing these items back up to Canada. The rules are slightly different if you are moving to Canada for the first time or if you are returning after different time periods of being away so consider your individual situation carefully to understand which rules apply.

Alcohol

Bringing your own wine cellar with you to Canada is permitted when you move but, for obvious reasons, the process is much more involved than your other goods. There are restrictions on how much alcohol you can bring back to Canada (1.5 litres or 53 ounces of wine, 1.14 litres or 40 ounces of liquor or 24 cans of beer). Anything above these amounts will be subject to both customs and provincial/territorial assessments.  You are well-advised to check with the provincial authorities in the province you are going to move to for details.

Tobacco

You are allowed to bring in all of the following amounts of tobacco into Canada without paying duty; 200 cigarettes, 50 cigars, 7 ounces of tobacco and 200 tobacco sticks. Anything above this will be subject to duty.

Firearms

Before importing a firearm or weapon of any kind, you should contact Canada Firearms Centre for further information. You can import both non-restricted and restricted firearms provided you meet all the requirements. However, prohibited firearms, weapons or devices (silencers, replicas, switchblades, etc.) will not be permitted under any circumstances for the safety of the general public.

The complexities are far too great to discuss here so we have provided the relevant links on the Customs Planning homepage so you can get some answers and contact the relevant authorities.