A friend is sending me a gift by the mail, do I have to pay duty and tax?

For an item to qualify as a “gift” it must be sent from a friend or relative and be clearly identified as a gift. It must also be worth less than $60 Canadian.

If it is worth more than $60 Canadian, then duty and taxes will apply on any amount over $60. Items that do not qualify for this exemption are tobacco, alcohol, advertising material and items that are sent by a business.”