USPS... ship it USPS.
Okay, now imagine the seller does not listen and ships your expensive (less than $1600) paintball item via UPS. Now there are taxes, duties, and a hefty brokerage. You can circumvent the brokerage.
1. Call UPS and ask for the commercial invoice (they will email it to you, print it off) and the unique shipment ID (mine was 11 digits, it is not the tracking number, and they can just tell it to you so write it down). Call 1-800-742-5877 and press “3″ to get the right department.
2. Wait for the item to arrive in Canada. It has to be in Canada, you can't do anything before that. Watch the tracking and sign up for email updates. Do not listen to UPS saying that you need to wait for it to arrive at your door. It just needs to be in Canada. You don't need to pick it up at the port of entry either. You are accounting for your own goods, not clearing it.
3. Once the item is in Canada, head to your nearest CBSA office
with the commercial invoice, photo ID, and shipment ID (and a credit card or cash). The CBSA will want proof of where the item is. They can use the shipment ID or you can print off the tracking information from online showing/proving that it is in Canada.
4. Pay your duties/taxes to the CBSA and they will give you a CBSA B-15 form that they have stamped proving that you have paid your duties/taxes (it is like a receipt).
5. Call UPS back and ask for where to send the copy of the B-15 form (email or fax it to). This will be the fax/email for the brokerage department. Be vigilant with them here, and get the email/fax.
UPS will fight you every step of the way. I had to call 7-8 times, swore at a couple of representatives who would not do as I asked (email me the shipping invoice or give me the ID number, some fed me misinformation as they had no clue what to do). When they would not give me the email/fax, I also informed them that I would be showing the driver/courier the B-15 form and that the driver better not request payment (it takes time for the form to get into their "system", not my fault, I have proof everything is paid and UPS is acting as a delivery service, not my broker). I got so pissed off the first day trying to get the email/fax that I hung up and waited until the next day to try to get it. Someone said they would call me back (which never happened).
At no time allow UPS to act as your broker. They wanted to charge me $75 in brokerage fees on top of the $95 in tax. I did it my way, paid the $95 in tax, told UPS off, and tomorrow, the driver better deliver my package properly.
EDIT1: Purolator attempted to deliver the package on behalf of UPS. UPS did not clear the COD and the driver requested payment. He had no way to communicate with UPS and would not allow me to call them on his behalf. Incompetent turds.
EDIT2: Finally spoke to someone who knew how to do their job and emailed off the b-15 form (no one prior would give me the email). They were trying to explain to me the process of how to pay my duties and taxes and for the 8th time I informed them that I had already done that and needed the email/fax to send the form to. After being on hold for 5 minutes, I finally got the email address and sent off the form. They said they would try to speed it through as the 6 agents prior were all incompetent.
EDIT3: Called them today to confirm that the COD is waived. I could schedule them to deliver it to me, but I would rather pick it up then allow them to have their grubby hands on it... and it is mine!