I've imported many items over the years, my personal experience best bet has always been USPS... if you can try to stay away from UPS, DHL, Purolator, FedEx etc their charges seem to be on the high side & based off smoke & mirrors... LOL
All you ever needed to know... here you go (stick to the Ont stuff)...
http://www.cbsa-asfc.gc.ca/publications/pub/rc4051-eng.html
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What duties and taxes do you have to pay?
Duties
We calculate any duties owing based on the value of the goods in Canadian funds. The duty rates vary according to the type of goods you are importing and the country they came from or were made in. Depending on the goods or their value, some other taxes may apply, such as excise duty or excise tax on luxury items like jewellery.
Under the North American Free Trade Agreement (NAFTA), duties on various goods imported from the United States and Mexico have been eliminated. The NAFTA rates apply when the goods you are importing are made in the United States or Mexico.
Goods and services tax (GST)
You have to pay GST on most goods you import into Canada. This is to make sure the imported goods are taxed in the same way as those sold or provided in Canada. We calculate GST on the mail item’s dutypaid value. This is the total value converted to Canadian funds, plus any duties that apply.
Harmonized sales tax (HST)
The Government of Canada has entered into agreements with certain provinces to collect HST at a rate of 14%. If you live in a participating province, you will have to pay HST instead of GST. We calculate HST the same way as GST. The tax you pay is based on the mail item’s duty-paid value.
You do not have to pay the provincial part of the HST (i.e. 8%) on books at the time you import them. However, you will have to pay the remaining tax (i.e. 6%) if the publisher has not already collected it from you.
Provincial sales tax (PST) and tobacco tax
We collect PST on behalf of the provinces of Ontario and Saskatchewan, and both PST and provincial tobacco taxes on behalf of the provinces of British Columbia, Manitoba and Quebec. We collect tobacco taxes on behalf of Alberta.
In British Columbia, Ontario and Saskatchewan, PST is collected on the province’s taxable base on most noncommercial goods. Examples of goods that are PST-exempt in Ontario and Saskatchewan include books, children’s clothing and children’s footwear. In Ontario, examples of PST-exempt goods include books, children’s clothing and footwear valued under $30.
On behalf of Manitoba, we collect PST on all imported non-commercial goods except footwear, clothing and books. In Quebec, only books are PST-exempt.
PST and tobacco tax rates vary from province to province. To obtain a listing of the rates currently in place, please refer to Appendix A of Memorandum D2-3-6, Non-commercial Provincial Tax Collection Programs.
The $5 handling fee
When items are imported by mail, Canada Post is authorized to charge the recipient a fee for the collection and remittance of the duty and taxes owing the government. If your mail item is duty and/or tax-free, you do not have to pay the fee.
How do you pay the duties and taxes you owe?
Canada Post officials will collect the total amount owing–duties, taxes and handling fee–before they release your mail to you.
Where do we process the mail?
Canada Post sends any mail item it receives from outside Canada that contains goods to one of three mail centres across the country. In each of these three facilities, our border services officers screen the mail to decide if they can allow the goods into the country and if any duties and taxes have to be paid.
How do we process the mail?
Our border services officers screen and examine the mail to make sure the goods comply with the various laws and requirements, including those of other government departments, that apply to imported goods.
We may have to open a mail item to examine it properly. The Customs Act gives the CBSA the authority to open any mail that weighs more than 30 grams. Before we can open mail that weighs 30 grams or less, the CBSA needs permission from you or from the exporter. To get your permission, we send you a letter telling you that the CBSA is holding your item and asking that you allow us to open it for examination. If we do not get your permission to examine the item, we cannot release it to Canada Post for delivery.
The declaration that the exporter completes must accurately describe the contents of the mail item, including the country in which the goods originated and the value of the goods. To verify the declaration, a border services officer may open a mail item to ensure the contents match the description given. If there is no declaration attached, or if the declaration is incomplete, the item may be returned to the sender. All mail items that border services officers open are clearly marked as "OPENED BY THE CBSA."
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