Keep in mind that by declaring the
actual value of USD60, you are then bringing upon the recipient a duty charge for buying from outside of the country. There will be a Goods & Services Tax (GST 5%) plus a Provincial Sales Tax (depends on province, BC PST 7%; ON PST 8%; NS/PEI/NB/NFLD HST ?%; AB only has GST and no PST, etc.). On top of the various taxes, there's also the customs handling charge of $5. The taxes would be calculated into the USD60 converted into Canadian funds at the current exchange rate at the time of handling by customs officials. Of course, there will be no additional "duty" (calculated differently) charged other than for the appropriate taxes as stated above. Duty (depending on merchandise, can get expensive) is only applicable to things made outside of the USA/Canada, and, I believe, Mexico, as per the NAFTA. But PST+GST are applicable to ALL things declared above a "GIFT" value of CA$60. However, YT member "mypreciouspups" mentioned herself being taxed for "gifts" going above $20 or so, and I'm assuming that's in USD.
Occassionally, things pass through the border without customs giving it a second glance, but that generally applies to items marked as "gift" and declared at a much lower value. An example of a good number would be "$20". But I suppose that's not the concern of the seller especially if the Canadian buyer had not made other arrangements and has prepared him/herself for the fees she'll be asked to pay for upon delivery. If items of any value, even $1 is marked as "merchandise" rather than gift, I do believe, customs reserves the right to tax the recipient on the amount.
But with all of this said, again, I'm sure Canadians are very aware of what they're responsible for when shopping from across the border.
