UPS to Canada appeared cheaper on the shipping calculator that using the Postal Service so I quoted the buyer the price plus $2 for packaging and shipped the item.  Sounded great.  Downside: Buyer received note that she had to go to UPS to pick up item and UPS wanted additional money to pick up the item.  Buyer did not understand why she needed to pay more money so I contacted UPSabout the charges.  UPS investigated, told me that they collect duty tax for Canada based on $100 minimum value or actual insurance value, whichever is more, AND UPS then tacked on an additional charge of $15 for their investigation.  Duty collected based on the $100 minimum value was higher than the actual value of the item purchased so buyer was very unhappy plus I refunded the $15 additional that UPS charged to explain that they collected duty upfront so I was out almost the amount the item sold for on ebay.  The USPS Postal Service would have been much less costly and much less frustrating for both buyer and seller.  Moral is to be sure that you ask if there will be any addition charges at the receiving end so that you can quote correctly and evaluate the shipping cost correctly.  UPS was not a good choice once the item crossed the border.  I am hoping that I will save other ebayers our frustration by sharing our story.