It was never this way before.
It was actually.
The maximum you can import into Canada is $20CDN* in value. (About $16USD)
Above that , applicable duty and sales taxes apply and the shipping company (UPS, Canada Post, FedEx, etc.) will charge a service fee (sometimes called a brokerage fee.)
However.
Canada Border Services and Canada Post have taken the sensible viewpoint that they will not process for duty and tax, items that are likely to have less to collect than CBSA and CPO will pay out in labour costs.
So many Canadians are surprised when a commercial carrier (like UPS or PitneyBowes/Global Shipping Program) charge these fees, as they are legally required to do.
Now.
Your $24 item. USD?
That was $28.80 CDN, depending on where it was manufactured (not purchased) there may be duty.
There WILL be sales taxes (PST/GST/HST) which would be from 5% to 17% of value depending on your province.
The rest is the carrier's fee.
If you had purchased from a seller who used the Global Shipping Program, the fees would be stated in your invoice even before you bid (although there is some vagueness there because exchange rates are contstantly changing) and certainly before you paid.
When the seller instead uses a courier or USPS/CPO, any import fees are charged on your doorstep. Which is an ugly shock.
Basically, you have to protect yourself by reading the listing.
Never allow a seller to use a courier like UPS to deliver cross-border. (They are fine within Canada, but if you live in a rural or isolated area, they will sub-contract your delivery to Canada Post.) The services fees start around $25.
Be sure the seller marks where the item was manufactured. And remember that if the item was not made in a NAFTA signor, it may be dutiable.
And you will always have to pay sales taxes, even on used goods.
Then there are seller's errors.
Did the seller give the true sale price as the value? Some seller's will foolishly use the manufacturer's suggested retail instead, increasing the buyer's doorstep costs.
Did the seller mark where the item was made?
Did the seller have the GSP enabled but ship by post or courier anyway? That would double your costs for shipping and import fees.
*This does not apply when you drive across the border. That value is $200.
