Canadian Duty fees $$$$$$$$$$$$$ : eBay Guides

Do to the Canadian Dollar being high to the US dollar, a lot of Canadian Ebayers are buying a lot from the US.  Beware of the duty charges. The last item I got from the US was an $80.00 training video. I was charged $38.00 dollars in duty (COD). That's almost 50%.  I've looked at every customs document I could search for on the internet, and it all ended up in the same direction. The customs officer has the final say.  So before you go nuts buying from the US, be aware of the duty fees.