Stay the hell away from those b@stards at UPS.
www.ups.com/content/ca/en/shipping/cost/zones/customs_clearance.html
Go USPS if you can.
Here is the scoop in a nutshell:
"
Gifts from friends and relatives, valued at $60CDN or less, are duty and tax exempt. Goods imported into Canada, valued at $20CDN or more, are subject to all duties and taxes."
http://www.canadapost.ca/tools/pg/manual/b06-e.asp
So, if you get the contents sent as a gift and they are valued at for example $100 you will then pay GST on $40 of that as well as a flat duty fee of $5.
Hope that helps.