I've been following this thread with some interest and a little of my own
ignorance on the subject.

I sent a $700 computer mnitor to my sister in Canada as a GIFT which I
thougth was not a customs issue. "Customs" charged her 25% of the value that
they determined it was worth.

Are these "customs agents" the brokers of whom you speak?

I thought a gift was not taxable or custom fee-able. What happens at
Christmas time?

Does anyone know for sure if a customas fee can be charged for a gift?

William