Replying to Shipping Fees from U.S. to Canada (tax and duty)?

I've searched through some past threads - but there seems to be some mixed opinions, so I thought maybe someone may have cleared this up.

I'm shipping skis to Canada and want to make sure the buyer doesn't have any extra tax or duty fees. I read some guys who received skis without a problem - but I haven't seen one yet that had to pay taxes/duty fees when they picked them up.

It seems that if an item is being shipped that was made in the US, then there are no duty fees in Canada (only if that item was made in Canada in the first place).

The other strategy I read, which is more widely known, is to claim it as a gift and value it under $60 CAN to avoid having the receiver pay anything extra.

So can anyone clear this up for me, I'm shipping in the morning and want to do it the best/cheapest way possible. Out of the major companies, UPS had the lowest rate, so that's where I'm going - if that means anything as far as taking car of Canadian fees.

Thanks for the help