I talked to Customs Canada and they said that even marked as a gift, a pair of skis could be tagged with customs and taxes in the range of $50-$100. I have no idea how they figure out all the charges, but they're uber-gay. I think it's really based on how the customs officer feels when they look at the package.
I was tagged for $50 in duties and taxes once for a $40 package coming from the states. It was a digital compass chip made in the states. The whole process of appealing the charges and getting credited was a nightmare.