Hi , depends..if item's value (sale price) is under $20. canadian , then no.
If over, CBSA (Customs) can assign duty and taxes. Taxes normal for your province. Duty depends on item classification. I think most toys are free unless have wheels IE tricycle , dolls carriage etc.
If Assessed , taxes are collected on delivery and Canada Post charges a fee of $9.95
http://www.cbsa-asfc.gc.ca/import/postal-postale/duty-droits-eng.html