Sending gifts to Canada by mail can incur taxes and fees, just as mailing things to people in other countries does. When you mail presents and other non-commercial presents to friends or relatives in Canada, consider the rules about duties and taxes before arriving at the shipping retailer of your choice.
Gifts sent to individuals in Canada are exempt from duties and taxes if:
If the gift is worth more than $60 CAN, the recipient will have to pay applicable duties and sales taxes on the value of the gift over $60 CAN.
Also, the $60 gift exemption does not apply to tobacco, alcoholic beverages, or advertising material, nor does it apply to items sent by a business, company, or association. All of these packages would incur fees upon delivery.
Taxes and fees can't simply be avoided by giving the gift to the recipient in person, though the recipient can use a personal exemption for gifts if they transport them. Also, the $60 gift exemption cannot be combined with the regular $20 mail exemption available for all items.