by Alan Gardner » Thu May 28, 2009 12:31 pm
There are two issues - federal and Provincial.
The feds allow you to bring back 'liquor (which includes wine & beer)' providing you pay the appropriate federal taxes/duties (relatively small). Under the Free Trade Agreement, there CANNOT be any limit - except Europe is not part of that (US, Mexico - and possibly Chile - I only researched the US/Mexico portion).
However each Province has its own 'rules' and as the Provinces do not enter into any International agreements, that's where the issue lies. The feds collect any 'taxes etc payable' on behalf of the Province. And, naturally, every Province has separate rules - I use the word 'rules' advisedly as, there appears to be NO LEGISLATION supporting this, so the 'rules' have never been published (for Ontario it would be the Ontario Gazette).
So the legality of any 'collection for the Provinces' is certainly questionable - but I don't have the funds to pursue that (under Free Trade Agreement the feds are required to ensure the provinces do not levy separate 'fees' (my word) - the official word isn't taxes but I can't lay my hands on it).
In Ontario, the last time I tested this, the limit was 45 litres - but given no legislation/documentation it can change on a whim. In B.C. it was 9 litres. And the rules apply at the point of Canadian entry (if you clear customs in Montreal, say, Quebec 'taxes' will be applied). Then, of course, it is illegal to move the liquor (wine) to another province without paying that province's taxes (and no international agreement can change that part - although I've never heard that part being enforced on a 'casual importation' - which is the term used for wine that accompanies you). Of course, the different province treatment is probably illegal too (under the Canadian Charter Of Rights) - for example an 18-year-old can legally bring wine into Quebec but not Ontario; similarly identical twins, one flying into BC and the other into Ontario at the same time can bring different quantities of the same wine back (a case in BC, 5 cases in Ontario).
And the chances of any customs official knowing these differences is minimal!!!!
Now the practical stuff.
If the wine accompanies you and you have 5 cases (45 litres) or less and you fly into Ontario - you can pay all duties/taxes/etc at the point of entry.
If it doesn't accompany you need all the importation stuff - permits, brokers etc.
Either way it's 'better' to have receipts. In the age of the internet, expect them to go online to check any 'substantial' imports (I've had two importations checked - both around 2 cases - less than that seems to be more leniently checked).
If you hit problems - ask for documentation - POLITELY as you wish to challenge any assessment, but will pay whatever is assessed and claim a rebate. So be sure to get details of exchange rates. In my situation, I now carry a camera to take pictures of the bottles with the customs officer (they'll refuse, but ask to have an official sign in the background to show where you were when the picture is taken). I've been bitten badly having a wine that retailed for $36 in Ontario assessed at $150 cost at origin (and hence taxed as such). Then when I protested later, they said I'd brought in a different wine!!!! If they use the net, ask for screen prints. BUT REMEMBER AT ALL TIMES CUSTOMS AGENTS ARE NEXT TO GOD.
For wines accompanying you, expect to pay about 100% in levies (exact amount depends on value as some duties are volume-based). If you ship the wine separately, 150% is more realistic (and involves trips to brokers and customs). And good luck getting the airline to accept the wine - it must be checked baggage and weight limits have been reduced drastically over the past 5 years. And pray your luggage isn't delayed!
PS I no longer bring wine back (over 1.5 litres) - so Canada Customs/Ontario no longer get ANY importation revenue from me (but I will contribute to anybody challenging these rules).
