Hi ..Items imported into Canada and valued over $20. canadian ( excluding shipping cost) are subject to taxes and duty , if applicable. Canada Post charges $9.95 for collecting. CP collects on delivery/pick up.
Some items arrive by mail without having been inspected but can't count on.
Couriers like UPS/FEDEX charge an expensive brokerage fee so avoid that type of shipping.
One caveat .. Ebay now has a Global Shipping Program where , for US sellers who have signed on, tax /duty is paid when checking out. Will know this when viewing a listing.. in top section under shipping will say..import charges..to be provided at checkout.