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Because of the North American Free Trade Agreement (NAFTA), Canadians do not have to pay duty on most American and Mexican manufactured items. But be careful. Just because you buy an item from a U.S. store does not mean it was made in the United States. It's quite possible it was imported into the United States first and, if so, you may be charged duty when it comes into Canada. So check before you buy and if possible get something in writing from the e-store in case the Canada Customs people decide to be particular. Duties on goods vary widely, depending on the product and the country in which it was manufactured.

Other charges and duties may also apply depending on the item, for example excise duty and excise tax on luxury items such as jewelry. In general, on goods ordered from a foreign retailer there is no assessment unless Canada Customs can collect at least $1.00 in duties and taxes. If you have specific questions about Canada customs and duties, please contact a Canada Border Services Agency office or the Border Information Service. Continue: Canadian Taxes and Customs Brokerage Fees The 2010 online holiday shopping season was a memorable one in which we saw spending rebound strongly from the recession of 2008 and 2009, and slightly exceed even our early expectations,” said comScore chairman Gian Fulgoni.

“We saw spending increase at a rate of 12 percent for the season, outpacing our forecasted 11-percent growth, and set a new holiday season record as total e-commerce spending reached $32.6 billion. This year, retailers targeted many of their promotions even earlier than usual and reaped the benefits. The season will be remembered for an exceptional Cyber Monday, which was the first billion-dollar spending day in history, and the first time we’ve witnessed Cyber Monday rank as the heaviest online spending day of the year. And of course, we cannot forget the impact of free shipping, which was used in more than half of all e-commerce transactions this season, up significantly from last year.” For the first time since comScore began tracking e-commerce activity in 2001, Cyber Monday (Monday, Nov. 29) ranked as the heaviest online spending day of the year at $1.028 billion. It also registers as the first online spending day on record to surpass the $1 billion spending threshold.

Green Monday (Monday, Dec. 13) ranked as the second heaviest day at $954 million, followed by Monday, December 6 at $943 million. Free Shipping Day (Friday, Dec. 17) ranked fourth at $942 million, while Thursday, December 16 rounded out the top five with $930 million. Eight days in total surpassed $900 million in spending this holiday season. The T-shirt, the hat, the oversize tennis ball: buying one or many of these are a rite of passage for the tens of thousands of fans who attend the United States Open each year. But on hot, humid days, there is little appeal in walking around with a sticky plastic bag of these goodies.

The United States Tennis Association is trying to change this admittedly minor inconvenience. This year the organization has introduced an app that will allow fans attending the event to shop for merchandise with smart phones and have purchases waiting for them when they leave. Fans sitting in suites can also have the merchandise delivered to their seats. “This is an enhancement so you don’t miss a minute of tennis,” said Phil Green, senior director of advanced media at the U.S.T.A. To start shopping, fans can download an app to their Android or iPhone, then browse a selection of about 40 of the best-selling hats, shirts and other products sold at the Open.

Fans with other smart phones like the BlackBerry can shop at m.usopen.org, the event’s site for mobile phones. After paying for their merchandise, fans will receive an e-mail confirmation of the sale. A second e-mail will be sent when the item is ready to be picked up at a kiosk. Fans will need to allow about 45 minutes for the order to be prepared. Green said he did not know how many of the 700,000 fans who are expected to attend the Open will use their handsets to shop, though the vast majority will still end up making their purchases in person. About 70,000 T-shirts, 70,000 hats and 6,700 jumbo tennis balls are sold at the tournament.

The hardest part of planning the new service, he said, was selecting the right products and making sure there were enough of them on hand. Some products being offered may be changed as demand dictates. Because cellphone towers at the Open are often overloaded, fans are encouraged to use the free WiFi connections at the event. Down the road, Green expects fans to be able to pay for food, drinks, tickets and parking with their handsets. But for now, T-shirts will have to do.