"Officially, in Canada, anything over $20 is subject to Canadian sales tax. In fact, it it's Canada Post, it's hardly ever collected.
But if something is sent via a courier, they invent reasons to collect tax so they can charge a "processing fee." UPS once called a vintage waffle iron I ordered "antique auto parts" so they could charge us. I never ever order from companies the use couriers for this reason. "
^THIS IS INACCURATE.
Canada Post WILL do customs brokering, they do charge parcels, it's just that in the last few years, they often don't bother on most lower value packages (I suspect it's because of trying to get through the high volume of parcels) but I've had packages valued $75 and up charged...years ago I had parcels valued $21 charged. Their customs brokering fee is only $8.50.
The Canada Post brokering is usually simple and lazy, they rarely bother to charge more than sales tax....though I have been charged Excise tax for importing silver.
Courier companies follow proper Canadian Customs laws, and do charge on any merchandise valued over $20. They usually charge very high customs brokering fees for the job of doing the customs paperwork. They go through the invoice line by line, and if there are different categories of items, which should be charged duties or excise tax, those fees are charged.
Sedna, even though UPS brokers didn't use the correct category, you still
would of been charged their brokering fee (criminal, I know), and taxes. If you had called UPS and said you wanted to broker your own parcel, then there are government Customs office where you go and fill out the customs paperwork yourself...pay only taxes and applicable duties, and not have to pay the brokering fee.
Customs laws are very intricate in most countries, there are huge books listing the categories of items, and what duties are applicable for each one.
I brokered my own jewellery supplies shipment once... my shipment was a lot of work....there's a reason that the customs brokering service costs money, and that's separate from taxes and duties that are paid to the government for importing.