Do you have to pay duties on GIFTS?
Yes, for any gift of tobacco, at any value.
Yes, for any gift over $20 of non-tobacco products, not sent through the post office, i.e., sent via courrier.
Yes, for any gift over $20 of non-tobacco products, sent from or to (IIRC) a commercial address
No, for any gift under $20 of non-tobacco products
No, except for a postal brokerage fee ($5 or $8, I can't remember) for any gift between $20 to $60, that includes a card greeting that makes it obvious that it is a gift, and contains nothing to indicate otherwise (e.g., an invoice), and is sent to/from a non-commercial address, and sent through the post office.
BTW, $20CA = $16US
edit: whatever applies to tobacco also applies to booze, etc.