I'm thinking of stepping up from a 770 SC to a 970. If I do this from Canada will I get hit with duties + taxes?

I am in a similar position and emailed EVGA customer support the question if the invoice would read "warranty replacement" since then import taxes would be absolved. Essentially, Step Up items are considered new purchases and thus may be subject to whatever duties and taxes upon import.
 
Here is the exact response I received:
 

Hello
All Step Up items are not warranty replacements and are brand new products, any and all items purchased via the Step Up program are considered to be a new purchase. You would be responsible for any fees your country would impose. Please let us know if you have any other questions in order to support you further with your EVGA Product.

Regards
EVGA

 
However, it really boils down to what the invoice will have under value and description and how customs interprets said description.

It is the brokerage fees that UPS charges that tend to be outrageous. Duties and taxes are fixed.
 
If the product can be proved to be assembled in the US, then no duty would apply and taxes would simply be GST (or HST if applicable to your province/territory). I am unsure, but since EVGA is a US company, duty may be not applicable.
 
There is an option besides using UPS brokerage. As the importer on record, what you can do is contact UPS while the package is in transit to you and indicate that you do not want their brokerage services and will handle it yourself. When the package arrives at your UPS airport/ground hub, you will then need to collect the customs paperwork from them and take it directly to Canada Customs. The CBSA office will have instructions on how to fill out the appropriate customs form (should be a form called a B3) to submit. You hand in the form with the customs documentation you collected from UPS and wait an hour or several for clearance (typically you just leave and call in at a later time). Once cleared, pay the tax and applicable duties (if any), take the paperwork that show the package has cleared customs back to UPS, and then be on your way with your 970.
 
Things may have changed since it has been a while so I recommend looking up further details on the CBSA website. For example, typically an importer doing this is a small business and will have a GST number. I cannot remember what would be used in a one time import situation.
 
It is actually relatively easy but time consuming. For some people, it is worth just paying UPS to handle it. For others, saving on as much cost as possible is more important.
 
Anyway, I used to work in the customs brokerage industry and thought to give you another option to consider. For me, even with the UPS factor and possible duty and import tax, the Step Up is still a really good program.
 
Perhaps compare the costs of Step Up versus what you could sell your current GPU for and then buying a 970 locally. See what works out better and is more convenient.
 
 
 

I submitted a step-up request. I'm having it shipped to someone in the US. :)