Really? Cause the last time I had duty charged to me (I'm in Calgary, Alberta), it was on a ~$15 CD. I was charged ~$6.50 Customs fees, which consisted of $5.00 handling fee and $1.40 tax. I'm in Alberta, so it's 7% tax, and on $20 ($15 for the CD and $5 handling fees), there's $1.40 worth of tax.