The Canadian customs charge import tax on almost 
everything unless the seller labels it as a gift 
of a small value. Though I can't say for sure how 
much they charge (cel-wise) because I've been 
charged different rates at times. The worst case 
I had was a $300 cel shipped to me without 
marking its value down and I ended up paying over 
$60 worth of tax. O_O That's a whooping 20%.

Cheryl