The maximum Canadian residents can import is $20CDN (about £9.74) before being assessed for duty and sales tax.
For duty you could start here:
http://www.cbsa-asfc.gc.ca/import/postal-postale/menu-eng.html
Remember it is the place of manufacture that determines if the item is dutiable, not where it is purchased.
Used goods are not dutiable.
SALES TAXES are going to be charged. Depending on the province these can vary from 5% of the declared value to 17%. Sales tax is due on used goods.
And the shipper will charge a service fee. With the Global Shipping Program that would be ~$5USD (no idea about UK /GSP service fee.) If you use the mail it would b $9.95CDN (about £4.85).
If you use the mail there is a pretty good chance that the item will not be assessed if it is valued under $20CDN. But it might.
The main thing to remember is: the seller is not required to do anything about Canadian import fees. This is wholly the responsibility of the buyer.
This is also true of buyers from the 178 other countries in the United Nations.
