Overall you should charge for the person receiving in Quebec ~ $18.75,
If you drop tracked shipping and we make the package a little smaller it would cost, ~$10.75
And if you want to understand calculations it's all below.
And if you declare as a gift under $60 CAD it would be a very small savings of ~17.75 and ~$8.75.
We use Cross Border Pickups which provides. a manned US address. Upon arrival there is a two step process.
This is for the most part trust based. We fill into their portal the product type, country of origin, cost and number of items, which then charges import duties based on that. It roughly follows the Canada Duty Calculator, base on province. Importing to Ontario for a $60 CAD value of T-Shirts would be, $5.20.
There are random checks to verify the content as as for cost - though I've never seen it in all my years - where have the right to ask for a digital receipt. I believe they have some kind of agreement with the Border Authorities and bring over and declare a bunch at a time.
Most of our friends ship marking as a gift which gives an exception following,
If the gift is over $60, you pay duties only on the difference.
Finally there is a rarely invoked option of Personal Effects, for example you've forgotten an item during travel and a friend is sending it back to you. If the item is brand new and packaged you'll likely get fined, but otherwise it should be fine. For expensive items like watches for example, I imagine they might ask if you have proof of a transaction, serial card or ownership etc... but in Canada I've never heard of such an event.
Cross Border publishes basic rates on their website but also some hidden costs and options to reduce import costs by grouping shipments together.
I need to capture the exact fee on the next transaction... I recall some small minor administrator fee on top. But, overall, expect to pay about $9 CAD (it's $7.50 + TAX) per shipment . And if you consolidate multiple shipments of 3 more, the price goes down to $6 ($5 + TAX) per shipment.
So assuming the above costs it'll look to be about $15 total assuming we don't declare as a gift.
There are two forms of shipping for the t-shirt package,
Use the Find a Rate Website to determine.
Usually the rates are about the same from Province to Province. Just use google an a random postal code in the area to if you don't know the exact address.
Shipping form Ontario to Quebec the best option is 2 day at $14.97 CAD.
Shipping from Ontario to Hamilton is only slightly farther is $16.63.
The package does not meet the weight but not quite the size requirements, but is close. If you can bring the measurements down to 14.9 inches x 10.6 inches x 0.8 inches it would meet Other (Non-standard and Oversize) Lettermail and the cost - but no tracking, would be, $6.50 CAD ($5.75).