What mail items are duty- and/or tax-free?
You don't have to pay duties and taxes if your mail item is:
- a gift worth $60 or less; or
- an item worth $20 or less.
http://cbsa-asfc.gc.ca/publications/...g.html#_item03
What duties and taxes do you have to pay?
http://cbsa-asfc.gc.ca/publications/...g.html#_item06
Canada Post Handling Fee
When items are imported by mail, the Canada Post Corporation is authorized to charge the recipient a fee for collecting and remitting the duty and taxes owed to the government. There is a $5 handling fee for mail items and an $8 fee for express mail items. If your mail item, is duty- and/or tax-free, you do not have to pay a fee.
http://cbsa-asfc.gc.ca/publications/...g.html#_item11
