I think Fred has it right.
"The Official Canada Website http://cbsa-asfc.gc.ca/publications/pub/bsf5082-eng.html#s2x5" said:
Alcoholic beveragesIf you meet the minimum age requirements of the province or territory where you enter Canada, you can include limited quantities of alcoholic beverages in your personal entitlement. These items must accompany you on your arrival.
Minimum ages for the importation of alcoholic beverages, as prescribed by provincial or territorial authority, are as follows:
* 18 years for Alberta, Manitoba and Quebec; and * 19 years for Yukon, the Northwest Territories, Nunavut, British Columbia, Saskatchewan, Ontario, Nova Scotia, New Brunswick, Prince Edward Island and Newfoundland and Labrador.
You are allowed to import only one of the following amounts of alcohol free of duty and taxes:
* 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 ounces) cans or bottles (maximum of 8.5 litres) of beer or ale.
Note
The CBSA classifies “cooler” products according to the alcoholic beverage they contain. For example, beer coolers are considered to be beer and wine coolers are considered to be wine. Beer and wine products not exceeding 0.5% alcohol by volume are not considered to be alcoholic beverages.The quantities of alcohol you can bring in must be within your exemption limit set by the province or territory where you enter Canada. If the value of the goods is more than the free allowance, you will have to pay both customs and provincial/territorial assessments. In Nunavut and the Northwest Territories, you cannot bring more than the free allowance of alcohol. For more information, check with the appropriate provincial or territorial liquor control authority before your arrival to Canada.
DANG! Matthew is 18. He can’t legally buy liquor in the US untill 21, but if he was 19 he would qualify us for another 24 bottles!