$40 is a little pricey for Canada. I am pretty envious of our southern neighbor's nic prices. You can order from the US, and get a much better price, but you are taking the risk of having it seized by health Canada, sent for testing and returned to the vendor once they verify it has nicotine in it.
I have only ever ordered ejuice with nic from the US once. It was 90ml and got through customs without issue ymmv.