Hi johnyfranc..We canadians are allowed to import items into canada to a value of $20. free. Over , Canada Customs can assign cost for duty , if any, plus normal taxes for your province. By mail , Canada Post will add a fee of $9.95 for collecting on delivery.
By courier .. UPS , FEDEX a more expensive brokerage fee than the CP fee.
Ebay now has a Global Shipping Program for US sellers. Import charges are paid when checking out rather than at delivery.
When viewing listings..if seller is using Global..top section will show...import charges..to be provided at checkout.
And yes buyer's responsibility to pay.