Border tidbits of info---
We have a choice of tariffs, the actual one for product or optionally a flat rate 25%, but you have to know the tariff rates.
We can import as much booze as you can carry (above the 40 oz (I litre) as long as you have a permit.
There is usually a 'bonding room' so you request your booze to be placed in bond and proceed to the SAQ and request that permit.
Next day back to customs and produce your SAQ permit.
One example is Jamaican rum that might cost couple $$'s/40 oz.
With your SAQ permit in hand you'll have a long supply of low cost rum!
When I was into SCUBA diving I returned from Florida by air with 2 tanks, one factory new and I later found a great deal on a used one.
Tanks MUST be empty to be carried on an aircraft, a bummer as in Fla they always sell then with a free fill.
(LOL. still have both)
In Montreal tanks were VERY costly (try $3-400) while in Fla new were in the $100 range and the used was $40.
(Locally SCUBA was considered a very seasonal 'luxury sport')
Fortunately I had kept receipts and was able to prove I was under quota. LOL, no wonder they were scrutinizing me, we had a full grocery type cart piled high with goods.
That was back when the personal limit was $100. for 3 days out of country.
One thing I do know,
No custom officer can be 'over ridden' by his superior so get it right the first time!
Do your homework and it should be smooth sailing.
If corporate you really have no choice, you need a broker, but for personal use you can DIY it!