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Happy Plants, a Canadian company, imported a CAD$5,000 shipment of plants from New York, USA, to Toronto, Canada. The shipment left the direct shipment place

Happy Plants, a Canadian company, imported a CAD$5,000 shipment of plants from New York, USA, to Toronto, Canada. The shipment left the direct shipment place New York on October 11th, 2023, and arrived in Toronto on October 14th, 2023. The freight charge from New York to Toronto is $1,000 and is not included in the invoice total of CAD$5,000. What is the value for duty of this shipment

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