True but I've even been hit for duty by Canada Post recently for something as small as a wallet. It's ridiculous what they're doing lately. Very few people are even still buying online outside of Canada recently because of the Canadian dollar yet they're still dinging us. I would understand if the dollar was great and they wanted us to be shopping in Canada.
I've been getting dinged lately as well. I figured the shit dollar means less people are shopping internationally, which in turn means they have more duty revenue to make up for,
The second penalty analogy is entirely correct. I recently got hit with $80 on my Loakes (cost $280).