I can tell you from experience that mislablelled packages are 100% the receiver's responsibility. I can see how this could be confusing, but the way the CBSA views it, it's up to the receiver to ensure that the shipper labels it properly, and properly declares value.
If the CBSA finds either of those to be a problem, they will contact the receiver first to get clarification or proper invoicing first, and if you don't have that, they may seize the package or level you with an administrative penalty.
They obviously can't go after the shipper in a foreign country, so they put the shit on the reciever in Canada, where they have jurisdiction.
Age verifier Northern Alberta
Democracy is two wolves and a sheep discussing what's for dinner.
Freedom is the wolves limping away while the sheep reloads.
Never confuse freedom with democracy.