I import items all the time from the US and Asian, and in my experience UPS has the highest fees of any of the other major shippers. I've also heard that UPS doesn't use an internal system for processing the cross boarder items, and that they use an outside source. UPS is also notorious for opening parcels labeled as "gift" or with a suspect low value. Once they have opened it the fees start piling up. And if they do not believe the value is correct they will hold your item until you can fax them proof.
If you need speed and don't want to pay a rape charge, then I would recommend DHL, they've been really good for me lately. My fees have been lower with these guys. Expect a bill within a week or 2.
FedEx, Puralator etc are roughly the same, decent service, respect the gift and value and have medium brokerage fees.
The absolute best way to ship if your not in need of lightening fast service is to use the local Airmail service. USPS in the USA and HK Airmail are very cheap and shipments arrive in 4-10 business days. Since Canada Post picks them up and completes the delivery, gift and values claimed are always respected and the cross boarder fees are minimal. GST and PST gets added if the item was a sale and contains an invoice, or around a 100$.. I think.
Retired — Freedom 35