Hey Jim Bob!
I can't speak to what PayPal charges for international payment but in terms of shipping, you can simply affix the UPS pre-paid label along with a required customs form that is needed to be affixed to the outside of the box (in a sleeve). UPS can put the sticky clear sleeve on for you and I believe they should be able to supply the customs form as well. This form indicates the product, it's weight, description, and the Harmonized System code (HS) for the type of product being imported. This is important because each HS code has its own tariff schedule. The HS code for a snare drum is 92060020. You can look this up here
https://hts.usitc.gov/?query=percussion.
Items imported into Canada are subject to a (up to 5%) Goods & Services Tax (GST). This value is calculated based upon the declared value that you state on your customs form and the percentate of tax is based on the HS code. Snare drums get a 4.8% tax in this case. The person receiving your drum will be responsible for this tax.
I hop this helps!
Cheers,
Adam