I backed it on Kickstarter and my copy was shipped to me direct. It didn’t get tagged with duties/taxes. My most recent Kickstarter purchase from Columbia Games did. I’d say 19 times out of 20 game deliveries don’t get duty/tax added on.
While I didn't get dinged with duties/taxes with the first Nemo's War Kickstarter my general experience is such shipments usually do. The additional costs seem pretty random regardless of posted guidelines, esp. the dreaded Canadian Post CBSA 'handling fee'. There is no way to avoid 'em.