This doesn't work, believe me, I've tried. The outrageous fees you get associated with UPS shipments to Canada (
CBC Report on UPS,
Epinions.com reviews of UPS) are incurred by UPS border workers that do the work of brokering the items through customs; ie. by the time the item is at your door, or even across the border, the work is done, and you owe them money if you want that package. The only way to get around it is to do all the paperwork in advance, inform UPS that you have done this, and actually clear it through customs yourself. Save yourself the time, and have stuff shipped via USPS - the ONLY fees you will have to pay is duty, which is assesed based on the items estimated value, not some arbitrary value, and this is only if they inspect the package: this happens to about 1 of every 5 or so I have shipped to me.