The CBSA has published "answers to common questions you may have about bringing goods into Canada from the US for personal use (by travel, mail or courier)."
Here you'll find detailed information regarding:
- What the tariffs apply to
- How individuals will pay tariffs, duties and taxes on goods they bring into Canada
- How to calculate the tariffs
- Criteria used to determine if tariffs apply
- Related links
Link: https://www.cbsa-asfc.gc.ca/travel-voyage/tariffs-tarifs/index-eng.html