Doug,
I order audio and computer products from the U.S. quite often. Many of my experiences are posted in various threads here (do a search on "canada customs" or "canada shipping" and you'll get lots of hits).
In a nutshell, the only way that you'll avoid paying duty (note: both GST and PST are assessed on items entering B.C.) is with the USPS. In one of the threads that I referred to above (
this one, actually), we discussed how using a parcel service (e.g. UPS, FedEx, Purolator, etc.) will usually result in the recipient (you) having to pay excessive brokerage fees, as well as customs duty. On the other hand, using USPS, your parcel may escape inspection and, therefore, have no duties assessed. (In my case, of the last four parcels that I received from the U.S., only one was hit with duties. All of them were sent via USPS Airmail Parcel Post and insured at or near the maximum amount ($675 US). No shadiness involved - all the waybills declared the actual value of the goods being shipped.)
By the way, avoid UPS, if possible. If you want to read about UPS horror stories (mostly dealing with damaged goods and/or insurance hassles), then there are quite a few threads in the forum that are worth looking at. To put it bluntly, you'll save yourself a lot of money and aggravation if you avoid UPS.
The CCRA website no longer has anything to do with Customs. You'll have to visit the new
Canada Border Services Agency to find Customs info. Most of the relevant info is under the
Travellers heading. Subheading worth looking at are "Canadian Residents" and "Postal Imports". As mentioned, you might get a break on U.S.-manufactured goods due to NAFTA. Unfortunately, not all that much audio gear is made in the U.S. these days.
Finally, contrary to what Cor said, marking "gift" on customs forms only appliess if you're receiving items sent by a private individual. The duty-free exemption doesn't apply if the item is sent from a business. Whether or not Canada Customs will diligently check that is a crapshoot - you may get away with it, but then again you may not. Anyway, here's how the "gift" exemption works: If the item is $60 CDN or less in value, then it's duty-free. If it's worth more than $60, then you're only assessed duties on the difference (e.g. a $100 CDN item is assessed duties as if it was $40).
As for declaring lower values on your customs forms to get a break on duties... the only thing to worry about would be if your parcel was lost. The parcel service or post office will hassle you about the discrepancy in the declared and insured value when you or the shipper makes a claim because you have to supply all your shipping documents for evidence of insurance and evidence of value. On the other hand, if it makes it to you in one piece, and you avoid paying a whack of duty, then maybe it's worthwhile. Go for it.
D.
