Pilots must land at a Canadian Customs authorized Airport of Entry (AOE) and a flight plan must be files for all transborder flights (CAR 602.73). Canada Customs does not require citizenship information on flight plans.
Aerodromes which are designated as an AOE with Customs services available are indicated in the Aerodrome/Facility Directory. 'ADCUS' (advise customs) on flight plans will no longer be accepted, and pilots must make their own customs arrangements by calling 1-888-226-7277 at least one hour but not more than 72 hours before flying into Canada. See AIP Canada, FAL 2.3.3.
Pilots are also cautioned that for arrivals outside of the established hours, the provision of Customs service may not always be available, and if there is one, call-out charges may be levied.
Travelers on a Canadian or U.S. registered private, company-owned, or small charter aircraft carrying no more than 15 passengers, arriving from the United States, must use a telephone reporting system to receive permission from a customs or immigration officer to enter Canada. At least 1 hour but not more than 72 hours before flying into Canada they must call 1-888-CANPASS (1-888-226-7277). See AIP Canada, FAL 2.3.3. - - Canada Flight Supplement (FLIP GPH 205).
Customs procedures for flights inbound to the U.S. remain unchanged. Consult your local Flight Service Station (1-800-992-7433/1-800-WX-BRIEF) for times and availability at other locations.