In order for a company to knock off VAT they have to be VAT registered and BlackCat isn't.
Secondly when VAT is knocked off the seller has to declare the actual value on the custom papers in order to get VAT back from the government and when that happens then the buyer get hit by customs and duty in the destination country (unless one gets lucky and escape).
If I'm not mistaken VAT is 20% while in Canada if bat is coming via courier then beside duty/customs there are broker fees as well. So all that comes upto (around) 22%.
So there is extra 2% which a buyer has to pay.
VAT or no VAT is samething really as eitherway the outcome is really same.
However, some retailers regardless they are VAT registered or not they declare full value on the package (even if they don't extempt VAT) because they don't want to be held responsible if anything happens to the item while in transit.
Hope it make sense