It's not so much the taxes and duties that hurt, it's the outrageous brokerage fees that UPS charges. Check out the related topic at
http://ubb.outlawaudio.com/ubb/Forum15/HTML/001030.html. My guess is that almost half of that $107 that you mention went right into UPS' pockets. Considering that USPS / Canada Post would have only charged you a flat $5.00 brokerage fee...
Jeff Mackwood
ps. I know I keep whipping this horse, but especially with the tremendous rise in the value of the Candian Dollar versus its US counterpart over the last year, there is a commensurate increase in the potential Canadian sales that Outlaw could make. It makes tremendous sense for them to tap into that potential by further removing any barriers. And the UPS thingy is a huge barrier. When our dollar was dredging bottom all sorts of Canadian companies did incredible export business. With the US currency now floundering, the bright side (for them) is that US companies like Outlaw have a great opportunity to take advantage of it. Countries (like Canada) who have relied on exports can teach those that have not traditionally done a thing or two. And one thing that we learned is that if there is an irritant that is hurting your export sales, you get rid of it. That irrritant is UPS.