Good luck on passing a computer into Canada as a gift, trust me I live in New Brunswick,Canada...2 minutes from the border. Customs will check online to see what the prices are and take $50.00 off the price then will charge you the sales tax on the rest. If it is sent by the postoffice (USPS) it is cheaper but if it is sent by Fedex or UPS then they charge you customs and broker fees and that adds up big time
. A lot of sellers now will not under value there items because if caught they will get black listed and then everything they ship will get pulled in and gone over.
There is some big toughbooks seller in Canada...just need to look harder
, from Ontario and Quebec I think.