Even CBSA can be a bit slimy.
I had bought a speaker stand - worth $35. Says $35 on the customs declaration label. Was shipped through Canada Post via USPS

Shows up at my door (parents were there to receive the package) and they want $30 from them before releasing the package. The folks pay it and they hand over the package. I check the Import form and what does it show? Declared value $161 even though the customs value shows $34. (WTF?)

I file a claim with CBSA asking them what the deal is. They refund me the difference in GST/PST but I lose out on the "handling cost" which was $10. Normally, this would have just passed through without any scrutiny (i.e. wouldn't be taxed and certainly wouldn't have been subject to their "handling cost") so I was pretty choked.

If I buy clothing from Europe, would the taxes and duties be less getting it shipped to Pt. Roberts as oppose to my home in Vancouver?

I bought a pair of pants and duties and import charges were 42% of the price