Charging sales tax isn't something the seller has any control over and three bucks shipping is cheap. Shipping to Canada is often three or four times that, even for small items. I just ordered a small item yesterday and paid twelve bucks shipping. Plus the exchange, customs duties. If you use a courier, then there are customs brokers fees as well. When you figure all that in, it's easy for a $35 item to come in at sixty bucks or so.