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It's funny because my wife and I just came back from Canada from Hawaii (via Buffalo) for a little less than a week.  When we reach the Fort Erie Peace Bridge, the Canada Customs person asked us where we stayed, when we left.  And finally how much goods we bought - I told them in total we have US$320.  He exclaimed "That's it?  Good bye." He interrupted me in my sentence trying to say that I was bringing in a bottle of liquor.  So we just drove up the QEW and back home.

From our experience going across the border via land is less hassle free than via airport.  For the past year, I have not use Toronto Pearson Airport to travel to the US but rather driving down to Buffalo use Buffalo Airport (and fly as "domestic").  Not to mention the air fare from Buffalo is much cheaper compared to Pearson. (We flew to Orlando from Buffalo with Southwest - only $59 each way + fees.  Try that for a flight from Toronto.)

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