this post was submitted on 23 Aug 2023
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Be honest and you normally won't get charged from being up to twice over. So you can probably get away with up to 4L between the two of you. Probably.
Duties estimator: https://www.cbsa-asfc.gc.ca/travel-voyage/dte-acl/est-cal-eng.html. Duties are based off province of residence, not entry. (ie, you pay Manitoba duties, even if you land/cross in Ontario)
You chose which products are your exempt ones, I would recommend exempting your most expensive bottles.
Are you sure about #3? I think technically the rule may be that if you're over, the entire amount is dutiable
You are allowed the stated amount as personal exemption. Any amount over personal exemption is exercisable.
Having more than the personal limit does not preclude personal exemption.
Having an amount that is higher than personal use (subjective by the agent) puts you at importation, and removes personal exemption. For example 12 cases of wine is not going to fly as personal use if you were out of the country for a week, it would fly if you were on secondment to another country for three years and are moving back.
That's good to know!