I would contact Canadian customs and ask them what the tax is on tabacco. Either way, you are always taking a risk when shipping something across the border. It really depends on the customs agent.
While you are abroad, you can send gifts free of duties to friends in Canada under certain conditions. To qualify, each gift has to be worth CAN$60 or less and cannot be an alcoholic beverage, a tobacco product, or advertising matter. If the gift is worth more than CAN$60, the recipient will have to pay regular duties on the excess amount.
It is always a good idea to include a gift card to avoid any misunderstanding. While gifts you send from abroad do not count as part of your personal exemption, gifts you bring back do.
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