The Canadian government has released a comprehensive list of American goods that will be tariffed.
The list includes cheeses, meats, milk, fruits, vegetables, coffee, spices, chocolates, pastas, fruit juices, beer, wine, liqueurs, tobacco, perfumes, beauty products, kitchenware, car parts, lumber, toilet paper, clothing and household items.
Very hard to put tariffs on that. They would need to be taxed, as no goods really cross the border with them.