Paying taxes/duty on used goods purchased in Canada

The seller/shipper will most likely pay at UPS....? Right?

IME, you will probably get a bill for brokerage about a week or so after delivery,. I have never seen the seller pay for this.

I bought a Rega table, made in England, and the seller shipped to me unknowing of the fee.   When UPS delivered it I owed $45.   Not sure how it was assessed but it seems Fedex and UPS charge the fee.  With the CAD to USD exchange rate good deals are to be had from our northern neighbors.  

My speakers are Harbeth and I think  will get hit with a 4.9% fee! Still, got a pretty good deal and the speakers are near impossible to find used.

Bill how did you make out with the cost of import on these? On a unrelated matter, I'd love to ask y some questions about preamps, the Dude in particular. Could I contact you regarding this please?