Nope it's against the law in the US to ship to Canada. Some sellers on Ebay will ship to Canada.
It is not illegal. One merely has to get the proper export paperwork from the US side. Many US companies think it is illegal, can't be bothered to find out, or if they do know the correct situation, don't want to deal with the paperwork.
There may be extra restrictions or paperwork required for mil-dot scopes (I'm not interested in these, so I haven't paid attention). However, normal hunting and target scopes are no big deal to export (unless the regulations have changed in the past 2 months or so).
The Optic Zone does this and exports lots of scopes to Canada and Europe quite legally. They don't charge extra, their prices are good to start with, and Jon Jakoviak (spelling?) is a good guy to deal with. They even have a blurb on their website explaining the regulations, and how they can help you legally without huge delays. I recommend his company highly.
You do have to allow about 2 extra weeks for him to get the permit though... but you save a LOT over the ripoff prices charged in Canada by distributors.
I'm sure there are others that offer this service too (perhaps Rick at this site?) but this is the one I have personal experience with.
Hope this saves some Canucks some bucks,
John (a Canuck in Sweden)
PS: no affiliation with The Optic Zone...