DO NOT SHIP UPS TO CANADA!!!! Case in point: I received a tuner via UPS, value $400. UPS charged me $188. Received a receiver a few weeks later postal, value $400, duties were $40. In fact, don't use UPS period, they bust stuff no matter where they're "shipping" boxes. The absolute worst in the business. As for filling out one form providing a description of the item (used CD player) stating the value of the item ($400), where it was built (U.S.A.), and the name of the shipper (you) and the receiver (the buyer)...it takes two minutes, no big deal.
