Pros: If you clear the parcel yourself it's even cheaper than Canada Post;
Cons: Excessive fees for a surprisingly quick and simple procedure;
UPS wanted about $14 CDN for brokerage, disbursement and other fees, I got my parcel for $4.88 CDN. Some tips, if you're from the Montreal (Canada) area:
BEFORE YOU BEGIN: If the parcel arrives at your door without UPS having called you to warn you about brokerage and other fees, simply refuse the parcel, do NOT pay the driver. The parcel will be returned to the sender, you can then make alternate arrangements with the sender; UPS has no right to act as your customs broker without your consent;
SUMMARY: UPS hands you printouts, you drive down to Customs, pay the taxes, get the printouts stamped "PAID", drive back to UPS, hand the papers over and get your parcel. Total time: 15 minutes.
(1) When UPS calls you saying they have a parcel for you and asking if you want them to act as your customs broker, say NO, say YOU will clear the package YOURSELF through customs. While you have the UPS on the phone ask for the tracking number. Fun Fact: At this time the parcel is still in the US and will take a few more days to arrive in Canada.
(2) UPS will ship the parcel to LACHINE, QC, at their hub at 1221 32nd Avenue, Lachine, H8T 3H2 (514) 633-0010.
(3) UPS will call you when the parcel arrives in Lachine and when the "paperwork" is ready. The "paperwork" is basically two copies of computer screen prints and two copies of a UPS form indicating shipment value, content etc. Fun Fact: You do not need to fill out any forms whatsoever.
(4) Take with you any eBay/PayPal/other proof of payment and drive down to UPS in Lachine, give the guy at the counter the tracking number, he will hand you the "paperwork". Fun Fact: There is near-zero wait time at the UPS hub and it's easy to get to, it's the last building on 32nd Avenue.
(5) Ask the UPS guy at the counter for a map showing where the Canada Customs office is located, the UPS guys have a bunch of these maps already photocopied, it's a 5 minutes drive from UPS to the Customs office located at 10765 Cote-de-Liesse Road, Suite 217, Dorval, H9P 2R9.
(6) Drive to the Canada Customs office with the paperwork and your proof of payment. (Leaving the UPS parking, do a left on Fairway, right at 55th Avenue to the end, park near the runway, walk through the gates to the customs building. There's a Canadian flagon the building so it's easy to spot) Fun Fact: There is zero-wait time at the Customs office and lots of parking.
(7) Hand the paperwork over to the Customs Officer. He will ask you for ID. He'll go through the paperwork, and may ask you a few questions, (example "Is this new?", "What are you going to do with it?"), he'll enter information in the computer, grab stuff from the printer, rubber stamp it, rubber stamp the UPS paperwork and hand the whole thing over to the lady at the cash counter. Fun Fact: Total time to perform this: about 45-60 seconds.
(8) You pay the lady at the cash counter the GST and PST on the converted amount of the declared value. In other words, if you paid $100 US for the item, you will be charged 6% GST and 7.5% PST on $117.50 CDN, that's it, there are no other fees. I had a $30 US item, converted to $34.96 CDN and had to pay $4.88 CDN. She will rubber stamp the UPS forms some more, she'll keep one copy and hand you the remaining copy. Fun Fact: They take Visa/ Mastercard, cash and Interac.
(9) Drive back to the UPS office, hand the guy at the counter the stamped paperwork, he'll hand you over your parcel.
That's it. Beware of UPS employees on the telephone giving you incorrect or misleading information. I had one person giving me the worng address for the UPS Hub, and another person giving me the wrong call back number for their Lachine number.