Little from column A, little from column B. You can actually bring in as much wine as you want* as long as you're willing to pay the taxes on it, but Quebec's SAQ takes it a little further: anything over 12 bottles and you have to get a special private importers license which runs roughly $150. This is even worse than a year or two ago when you could bring in two cases without the license, as a good friend of mine found out when he tried to bring in two cases of wine recently. They confiscated it, made him go get the license and pay the duty before he could get it from their warehouse.

And for those not familiar with the SAQ's warehousing, this is a disaster. They're notorious for cooking wines in their care.

* I don't think there's a real limit, but I've never had to ask.