I'm pretty sure the CBSA can charge you up to double the GST/PST on the device's book value when they think there's a fraudulent value being given (such as "gift $0"). And book value is probably still $400, so you probably don't have grounds to appeal (assuming you want to win).

Hey Nokia, here's a thought - why not sell it in Canada? 32 million tech-savvy, relatively affluent people. That's more than the Nordic countries combined.

Imagine if the Finns had to order their Nokia stuff from neighboring Russia. Things would change.