I don't see a difference between reporting a low value - that is still misrepresenting the goods - by the exporter (not you). And if you want to get all correct about it, you are legally bound to send your province's treasury the tax that they would have collected if the product was purchased in your province. (This is the opposite of the situation between US states.) The same is true for federal excise, duties, and taxes. You are still responsible for remitting even if the package cleared the border. (I am sure that you'll get right on that. ) The only exception is products that you have personally imported when you were outside Canada and you declared them as part of your 'duty-free' allowance.

Speaking of declarations, you are the importer. It is the exporter's responsibility to make the proper declaration. You are not liable for the actions of others, unless they were doing so under your direction.

If you are in Canada, you just have to accept in advance that you may have to write things off for various reasons - kind of like lending money to friends/relatives. Over the years, I have only had that happen with a couple of members here.