Depends on the shipping method, and how lucky you are. They absolutely do ship from China, and if they ship via DHL (or other private courier), you'll definitely get hit with brokerage fees and taxes (no duty, technically, on cell phones). If they ship surface mail, it'll arrive via Canada Post, and it's COMPLETELY ymmv on whether or not you'll end up paying brokerage and taxes - it's all in whether or not your package gets flagged. I've ordered several phones from China, and never paid brokerage fees or taxes on any of them when they shipped via surface mail, but I know other folks who've gotten dinged multiple times. So it's 100% luck of the draw in that case - best to plan on having to pay it, and being pleasantly surprised if you don't.
Lucky Koodo $40/6GB (with $15/10GB add-on) recipient