All international shipments including Canada, are DDU (Delivery Duty Unpaid). This means the buyer pays any applicable customs duties, fees or taxes when the shipment arrives at the border – before the shipment can be delivered. Costs can vary depending on the items and countries being shipped from and into. Each country has its own customs rules and guidelines.
Any item shipped to Canada may be subject to the Goods and Services Tax (GST) and/or duty. Unless specifically exempted, the receiving party must pay the 5% GST on items imported into Canada by mail. The duty rates vary according to the type of goods you are importing and the country from which they came 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.
All shipments are subject to the UPS Terms and Conditions of Service in effect at the time of shipping for the country or territory of origin.
For an estimate of duties and taxes click here: https://www.cbsa-asfc.gc.ca/travel-voyage/dte-acl/est-cal-eng.html