I’m a Canadian and face the same issue, but I think you are oversimplifying. Firstly, it’s worth noting that Canada is a relatively small market. Secondly, selling in Canada requires new labeling, including bilingual text, and pretty much requires a trade lawyer and a specialized accountant (this is what the Canadian NDC recommends as a minimum). ALSO, Canada has different return/warranty rules and obligations, and I think they might even vary by province. I am guessing some of those issues are dealt with by Best Buy or Amazon.ca, and that’s why the markup is so hefty.