If it is of EU origin and coming from the EU, it will be duty-free (regular taxes may still apply. Sometimes the CBSA/post office agents just let it go without even applying taxes but that's not official policy.)
If it is of EU origin but coming through another country such as the US, duty and taxes will both apply.
Coming from the US as a Made in US (or Mexico) item, then it will be duties exempt through NAFTA.
Made in anywhere else, duties and taxes will both apply.