If the value declared is higher than $60 us then taxes are paid, duties are paid if the stuff was not made in North America (due to NAFTA) but most of the time they charge it and leave it up to the received to submit paperwork to prove otherwise especially UPS/FEDEX. On bigger packages its worth to fill out the paper work to get the money back. Most of the time $100 and under is usually let go without extra costs.
If you ship by USPS then the Handling Fee is $5 CDN. UPS shipping charges handling fee by percentage, minimum used to be 16.70 even if the value is $1, but its probably higher now. Other issues with UPS is their network (or lack of) of pick up centres while Post Offices are everywhere. To give you an example UPS delivers during the day when no one is home and I would have to drive 30 km / 20 miles in traffic to wait 30 mins in a line up to pick up my package. My last package was a pair of booties (used) that I bought for ~ 15 US for which UPS charged me total of $45 cdn of fees/taxes/duties. Hence shipping by UPS is always a deal breaker for me and many others. I know for are southern friends its easier to ship but for us its more expensive/hassle.
Its been a while since i dealt with UPS so correct me if I'm wrong.