How are duties calculated? Here's an example.

** items are NOT made in North America in this case

** value is more than $150 CAD, both duties/taxes will be applied

Value of item in USD: $150.00 USD

Converted to CAD (Exchange rate changes every day) : Exchange rate: 1.32

$150.00 USD x 1.32= $198 CAD

Value of item in CAD x Duty rate = Duty amount >> $198 CAD x 17% duty rate =  $33.66

$198 CAD + $33.66 = $231.66 CAD

(CAD + Duty amount) x Tax rate = Tax amount >> $231.66 x 13% (personal) =  $30.12

- CBSA Duty amount: $33.66

- CBSA Tax amount: $30.12

** You can see estimated duty/tax when you provide item information on the system.