There's no tax levied by CBSA for shipments valued less than $20
UPS won't charge brokerage fees for shipments declared under $20 either.. it's on their website. All you gotta do is look.
http://www.ups.com/content/ca/en/shi...clearance.html
Now if CBSA determines the shipment to be valued at greater than what is declared, say they re-determine it at $100 value, then that's when you're screwed.
Then it comes down to whether or not it's worth your time/effort to appeal, or just take it up the ass so you can have the goggles.