A shipment with total value of C$ 150,000 has arrived in Canada, what is the duty and GST to be paid, based on following information:

• International Freight = C$ 8,500
• International Insurance = C$ 2,500
• Special packaging = US$ 1,000
• Rate of Exchange on shipping date: US$ 1= C$ 1.32
• Rate of Exchange on arrival date: US$ 1= C$ 1.35
• Rate of Duty= 10%
• Rate of GST= 5%