A gift with a named maker beats a gift with a bigger logo.
Under one hundred dollars, Canadian-made is real in some categories and fiction in others. Knowing which is which is the entire skill.
Where the math works
Pantry and preserves, candles and soap, small leather goods, wool accessories, ceramics, cutting boards, coffee and tea, cider and small-batch spirits. Materials are cheap relative to labour, and the labour is short.
Where it does not
Electronics, footwear, most outerwear, anything with a motor. At this price those are assembled offshore regardless of the brand's address.
The one rule
A gift with a named maker beats a gift with a bigger logo. Put the maker's name in the card and the present gets a story attached to it for free.