[quote name='snowsquirrel']You will pay tax plus about 10% duty when it comes across the border (from any country). Plus the courier (Canada Post/UPS/FedEx) usually charge a flat $20 fee for brokering if there is any duty and tax to collect. Now sure where you are in Canada, but unless it is AB the tax is likely around 13%, so add roughly 10% duty, and a $20 handling fee. Gotta love it.
If an items is manufactured in the US, with US parts there is no duty, but you still pay tax. Same applies for Mexico.
If the marked value of an item is less than $20 CAD the item is exempt from tax/duty (and thus the brokerage fee). The same applies if the item is marked as less than $50, and categorized as a gift. They can be anal about the gift thing, so make sure it looks somewhat 'gifty'.
The classic Canadian thing to do, is to contact the seller (before auction end, if applicable), and make sure they will mark the value as less than $20 CAD, or mark it as a gift with value less than $50. For expensive items, I get them to say it is broken, so if customs opens it, they won't wonder how you bought an $17.00 Xbox 360 Premium bundle.
As for online stores in Canada, there really is no good one. The best is just to wait about 3 months after a games release and pick it up at Wally-Mart, or FutureShop/BestBuy. FutureShop.ca used to have free shipping on everything, but when gas prices went up they discontinued that. Sometimes CompuSmart.ca have really good deals online, with free shipping over $50. (I bought Half-Life 2 for Xbox for $9.99 about 3 months after it was released!) I find Compusmarts games expensive when they are not on sale though.
I too am looking for 'good' canadian, online retailer, but have not found one.
Please post if you do find a good one.[/quote]I have never been charged duties or tax on items shipped here from the US, HK, or Japan (keep in mind this stuff is off ebay or CAGers, some of them didn't even have the customs form on the package)