$60 in duties + brokerage on a $39.99 US (aoubt $45 Cdn) guitar tuner.
Regardless how you slice it. UPS are always FAIL. Although keeping with the topic of this thread, I do think the OP got scammed and this isn't a UPS related issue. It's just dependent on UPS's extremly high brokerage fee to ensure some product sent to the intentionally wrong address won't get accepted by the recipient. UPS was just used as a tool to perpetrate their scam.