The apple store at
www.apple.ca are canadian prices, and shipping is free on most things (maybe all, i have ordered a couple times) and they pays everything. You just pay normal 15% sales tax added to every purchase you make. Nothing for duty, nothing for border fees at all. I think stock computers may come from within canada, my CTO macbook came from China, i paid ONLY what the price+tax was, and my Nano came from Toronto i believe again, only the price+tax...
anything else?