In addition to what Jan wrote.
I recently went through this process to pick some bottles across the border in the US (Jan these were bottles you have available - I swear
You are allowed duty free 1.14 litres of spirits (not even two 750 bottles
Now the real bad news. You are allowed up to 45 litres of spirits without an importation license.
The duties are as follow:
47% duty on final sale price.
Yes that's right $4.70 cdn on $10.00 cd
Provincial taxes applicable above that. In Ontario, it is 5% GST, and 12% PST (yes 12% its special for alcohol, thus not 8% applicable to goods) for a total of 17%
If you get caught importing via mail - you will see the shipment and every package there after is flagged for inspection (ask my buddy Sandy!!)
If you get caught not declaring at the border. They have the authority to impound your vehicle, or by air travel, customs can detain and charge you.
I love this country