I doubt the border agency considers wine to a "goods".
The webpage defines "certain goods" as "personal baggage" and describes that as "clothing, camping and sports equipment, cameras and personal computers. It also includes vehicles, private boats and aircraft".
Alcoholic beverages are not "goods". Instead, CBSA has these beverages defined as "products that exceed 0.5% alcohol by volume".
Since "goods" and "alcoholic beverages" are defined differently, I'd be willing to bet the limit applies to wine regardless, and if the limit is exceeded, duty/tax must be paid. No refundable deposit would apply.
Just my read of the info on that webpage ...