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it being stupidly low (why are there tariffs stuff more than C$20), unlike the US (they used to have that but its been rescinded meaning all imports are subjected to tariffs irrespective of value).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.