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If you are drop shipping to Canada using a UK or France based drop shipper, your customer is responsible for paying any import duties. It is very important that you note this in your auction listing so that the customer is not taken by surprise. It is also a good idea to check out the Customs rules and regulations for Canada in advance. Make sure that they actually allow the product to be imported and that duties aren't going to be too expensive.
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for more information on importing.
Basically, the big advantage of drop shipping is that the drop shipper takes all the responsibility for handling and managing stock. You just transfer your customer's orders and shipment details to your drop shipper to fulfill. Just a tip, though, before you begin using a drop shipper, test
their shipping time and presentation by placing an order addressed to yourself. Continue to carry out occasional test orders to make sure standards are being maintained.
All the best!