Please note that U.S. and Canadian publications are undergoing revisions to reflect correct information on trans border flights.
OUTBOUND TO CANADA
Flight Service no longer forwards ADCUS information to Canada and NAV CANADA no longer passes ADCUS messages to Canadian Customs. Telephone reporting procedures are the obligation of the pilot and apply to IFR and VFR flight.
Pilots must contact Telephone Reporting Centre (TRC) at 1-888-226-7277(1-888-CANPASS) for customs notification at least two hours, but no more than 48 hours, before flying into Canada.
See FDC NOTAM 2/5319 for full information on trans border flights. The aircraft must be registered in the U.S. or Canada, and have aircraft flight crew and only known passengers on board.
The pilot must file and activate a flight plan to designated ports of entry during custom service hours, and comply with customs procedures. The aircraft must be squawking an ATC assigned discrete beacon code, and be in communication with the governing ATC facility at the time of the boarder crossing.
In addition to the Canada Flight Supplement (CFS), this website lists Canadian airports of entry and contact information: http://www.cbsa.gc.ca/travel/canpass/air/entry-e.html
INBOUND FROM CANADA—In addition to the flight plan requirements listed above, equivalent Canadian process for inbounds to the U.S. starts with a call to a port of entry found on this website: http://www.customs.gov/xp/cgov/toolbox/ports/
Note: NSEERS & US-VISIT procedures apply to aircraft inbound to U.S. from Canada. For more information on these requirements ask the Customs and Border Protection Agent at the port of entry and visit the Department of Homeland Security website for more information: http://www.dhs.gov/dhspublic/display?content=736
Special Thanks to CBSA, Transport Canada, and COPA member John Quarterman