Received my jacket. Good and very bad.
Good: Nice jacket. Good materials. It will even make a great jacket to do some warm winter mountain biking in. It does fit a bit small but not really that bad. I ordered one size big and I think that's OK if you ever plan to wear a thicker shirt underneath. Over a T-shirt, I think the regular size is fine.
Bad: Shipping. This was PAINFUL. Not in that ARB is a bad shipper, but rather UPS. The shipment was sent via the cheapest option available - UPS ground. Unfortunately UPS ground charges customs brokerage fees unlike Air shipments. So here is the breakdown of additional charges:
Declared value: $111.29 CAD
$18.92 duty (because the package was declared as made in China - correct description)
$6.51 taxes (pretty standard)
$39.10 brokerage fee for UPS
$1.95 tax on the brokerage fee
Total extra cost: $66.48
Recommendation to Canadians: Do not purchase. That $100 jacket just cost me $200. Big disappointment.
Pete