Salvador, the rate is closer to 68% and she will have to pay the GST and PST for her purchase, if she orders out of province she will get out of paying PST but not GST. There is no tax when she ships it to you, unless your state imposes one at the border, you will also get hit with the brokerage fees (varies with the courier you use to cross the border)and any "taxes" your government levies for importing the case (if any).