I have lived both sides of the Aust and Canada customs issues.
While down in Oz starting in '99 for work for 4 years, my first son, and first grandson on both sides was born. Loving grandparents demanded videos.
For compatible NTSC images (pre digital video days) I bought an about $600US camcorder, and had it mailed to Briz. Then I paid about $300 to spring it free from customs. The GST payent I did not mind, but I paid a whack of duty at the time, and thought, what domestic camcorder manufactureres was I protecting?
In Canada the brokerage fees that some of the courier companies try to impose can outstrip the value of the thing being imported. Mid December 09 I ordered from B&H on Wednesday, and asked for 2 day shipping, since part of the order was to replace a smashed flash tube for a booked weekend shoot. B&H shipped thurs AM, and the courier guy from UPS showed up at 2pm friday. I paid the owig taxes, and no duty charge. Happy day.
The other option for purchase for me is from the US via USPS - Canada Post shipment. Some of the time you will have to pay duty; most of the time taxes. The bad part is that if the vendor is in the west cast of midwest, there seems to be a 4-6 week USPS black hole that packages go into before they get released to Canada Post