First, this is an American website.

That said: When you take an item out of a package - you make it "Unsaleable". Would you want to buy something that someone else has opened and maybe used? Or purchase a set of brushes with some missing for full price? Of course not.

I would guess Canadian law is the same as US - the item you stole may be "On Sale", but the Full Retail Price is what is assessed as the value.

Civil Demand....there is a lot of debate on pay vs don't pay....you really need to find a CANADIAN based site for that information. But in the US, the retailer can up the amount, or even take a person to Civil Court. And...if criminal charges were not filed, may decide to file them....

It also would not hurt to consult with a Criminal Defense Lawyer.