You cannot take a handgun into Canada under any circumstance. Don't even bother trying. Long guns have to be declared, and the serial number, make and model recorded.
Last Sept I drove to FT Drum, NY to visit my friend. He was retiring from the US Army after his 5th trip to Afghanistan. We decided to go to Kingston, Canada. I am planning on doing some sailing in the Great Lakes and do a little recon of a few marinas in the area. The Canadian Forces signal museum is there and it is a hobby of mine [I belong to an amateur radio club]. My friend said he also wanted to introduce me to Tim Horn's the Canadian answer to Dunkin' Donuts. He said there had been a Tim Horn's at his FOB in Afghanistan and they were a real morale booster.
We hopped in my jeep and headed for the Jefferson county sheriff's dept. I walked up to the desk and asked if I could check my Beretta in while I visited Canada. No problem sez friendly Sgt, but they closed at 5pm so I would have to be back by then or pick it up the next day. They took my ID and weapon and a few minutes later they handed me a property receipt.
Back in the jeep and about 30 min. later we are at the Canadian Customs check point. When they see my FOP sticker, they ask if I have a firearm with me. Nope, its vouchered at the JC sheriffs dept. I show them the PC voucher & my ID. The agent calls another agent out. They both look at it. One warns me, don't EVER bring a HANDGUN into Canada or you will be ARRESTED! Yes Commissar, I mutter under my breath.
We drive away. I visit the radio museum. I scout out a few marinas. We have a delicious lunch at a water front restaurant. The Tim Horn donuts-best Ive ever had! I bring back a box and give it to the guys and gals at the JC sheriffs dept. desk. They thank me much.
The funny thing about the whole situation was that during the 9-11 attacks in NYC, we had 3 or 4 Ontario, Canada provincial PD officers show up at my pct-IN UNIFORM WITH THEIR FIREARMS! No one even raised an eyebrow. They were assigned to some security posts and a about a week later they went back. We were grateful for their assistance.