Aro, those are the current rule. Back in the bay the allowable amount on return to Canada was different. It used to be ... 200 cigarettes, OR 50 cigars, OR 200 grams of pipe tobacco. Only 1 of the three.I wish I knew all of this when I lived in Canada. There’s a lot I miss but I’m sure it goes without saying that buying tobacco while living there is not one of them.
If you live close enough to the US border to do a quick few hour shopping trip, you're daily duty free limit is only $20.00 CDN. That does not include tobacco or alcohol. One $10.00 50 gram tin IS dutiable and taxable, IF the border official decides so.
In my experience .... if you're polite most won't make you pay for purchases under $200.00, unless they include tobacco or alcohol. On $200.00 worth of groceries ( as an example ), it's not worth the time, effort, or paper work to collect the duty and tax.
If you roll up the the border with an "attitude" ........ YMMV .... enjoy the multi orifice inspection ..... LOL