This subject has been discussed previously and a search could give you more info but in brief you will pay the appropriate taxes PST & GST based on Province of residence on the cost of the gear converted into Canadian funds. There will be no duty on US made products but you could get dinged for duty on European products regardless that they are coing in from the US and this duty if memory serves me right is 6%.
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Yes I agree, search the old threads. It depends more on the country of manufacture. Shipping US made gear to Canada is no problem. But shipping say a foreign (non-US) made gear may incur a customs duty. It depends on the trade relations between the country of manufacture and Canada. CD players also have issues regarding the laser used.
I have sent these Audiogon thread references to a few potential buyers from Canada inquiring about buying and shipping items from the US to Canada. They found them informative, hope you do as well.