When entering Canada, you must present yourself to a border officer at a port of entry without delay. If you cross at a location that isn't a designated port of entry, you must immediately make your way to the nearest port of entry for examination — you cannot simply continue into Canada.
(1)27 (1) Unless these Regulations provide otherwise, for the purpose of the examination required by subsection 18(1) of the Act, a person must appear without delay before an officer at a port of entry.
(2)(2) Unless these Regulations provide otherwise, a person who seeks to enter Canada at a place other than a port of entry must appear without delay for examination at the port of entry that is nearest to that place.
(3)(3) For the purposes of section 18 of the Act, every person who has been returned to Canada as a result of the refusal of another country to allow that person entry is a person seeking to enter Canada.