How the Canadian threshold works
CAD 20 baseline; qualifying US/Mexico courier shipments: duty CAD 150 / tax CAD 40. Concretely, postal shipments from every country and courier shipments from outside the United States or Mexico use the CAD 20 duty-and-tax threshold. A courier shipment from the United States or Mexico can use the higher CAD 150 duty threshold and CAD 40 tax threshold only when the goods entered the commerce of that country before shipment to Canada; simple transshipment does not qualify. This estimate does not model gifts, excise goods, business imports, or customs reliefs.