It’s around C$20 for stuff coming in abroad outside US & Mexico (but C$150 on stuff being imported from US & Mexico) if I recall when importing goods. The thing is that, I want to import a Switch 2 (日本語・国内専用), as in Zelda themed one from Japan where it only costs ¥62,980 (C$562) since the same costs C$710 (before taxes) if I were to buy it in Canada. I would rather save C$148 by importing the console, even though it’s free from local GST / HRT: do they assess the customs value once it arrives in Canada?
At least Canada has a de minimis despite it being stupidly low (why are there tariffs stuff more than C$20), unlike the US (they used to have that but its been rescinded meaning all imports are subjected to tariffs irrespective of value). There’s one country that I know of where de minimis is one of the highest: Australia, since they allow imports tax free for anything less than A$1000 (C$985), because they’re an island nation whom relies on imported goods even if they have the capability on being self sufficient.


Yes the customs value will be assessed at the border, and then a customs brokerage fee will be put on top. The customs value will include things you wouldn’t expect, like your shipping charges.
Below a certain value it’s not worth the time to pay someone to collect it, otherwise they want their tax income and to encourage local spending.