If you mail it, you need to pack it with a trigger lock and in a locked container. Most do it wrong. When you take it to the post office, the Transport regs apply.
Rules are different for commercial dealers and they don't always need to do this if CP or others pick up from their place of business.
For the general public
Storage, Display, Transportation and Handling of Firearms by Individuals Regulations#(SOR/98-209)
Transportation of Restricted Firearms
11#An individual may transport a restricted firearm only if
(a)#it is unloaded;
(b)#it is rendered inoperable by means of a secure locking device;
(c)#it is in a locked container that is made of an opaque material and is of such strength, construction and nature that it cannot readily be broken open or into or accidentally opened during transportation; and
(d)#if it is in a container described in paragraph (c) that is in an unattended vehicle,
(i)#when the vehicle is equipped with a trunk or similar compartment that can be securely locked, the container is in that trunk or compartment and the trunk or compartment is securely locked, and
(ii)#when the vehicle is not equipped with a trunk or similar compartment that can be securely locked, the vehicle, or the part of the vehicle that contains the container, is securely locked and the container is not visible from outside the vehicle.
Shipping by Post
16#An individual may ship a firearm by posting it only if
(a)#the firearm is a non-restricted firearm, restricted firearm or prohibited handgun;
(b)#the destination is within Canada; and
(c)#the firearm is posted using the most secure means of transmission by post that is offered by the Canada Post Corporation that includes the requirement to obtain a signature on delivery.
SOR/2004-277, s. 4
For businesses
Storage, Display and Transportation of Firearms and Other Weapons by Businesses Regulations#(SOR/98-210)
Transportation of Restricted Firearms and Prohibited Handguns
12#(1)#A business may transport a restricted firearm or a prohibited handgun only if
(a)#it is unloaded; and
(b)#it is in a container
(i)#that is made of an opaque material and is of such strength, construction and nature that it cannot be readily broken open or into or accidentally opened during transportation, and
(ii)#that, subject to subsection (2), does not have any markings on its exterior that could indicate that a weapon, a prohibited device or ammunition is in it; and
(c)#when it is in a container described in paragraph (b) that is in an unattended vehicle,
(i)#if the vehicle is equipped with a trunk or similar compartment that can be securely locked, the container is in that trunk or compartment and the trunk or compartment is securely locked, and
(ii)#if the vehicle is not equipped with a trunk or similar compartment that can be securely locked, the vehicle, or the part of the vehicle that contains the container, is securely locked and the container is not visible from outside the vehicle.
(2)#Subparagraph (1)(b)(ii) does not apply if
(a)#the only marking on the exterior of the container that could indicate that a weapon, a prohibited device or ammunition is contained in it is a name or address; or
(b)#the container and its contents are being imported into Canada or exported from Canada.
Here are the Canada Post rules
5.2 Firearms (including imitation and replica firearms)
International destinations:
Under no circumstances can Firearms be mailed as defined by the Firearms Act:
Section 16 - non-contract
http://laws-lois.justice.gc.ca/eng/regulations/sor-98-209/FullText.html
Section 15 - contract
http://laws-lois.justice.gc.ca/eng/regulations/SOR-98-210/FullText.html
Canada:
Please contact the Canadian Firearms Centre at cfc-cafc.gc.ca or by calling 1-800-731-4000 to determine whether it is permissible to ship your firearms.
When it is determined permissible to ship firearms, they must be shipped as follows:
Customer Type - Service To Be Used
Consumer - Regular Parcel with Signature option.
Contract customer - Expedited Parcel with the Proof of Age (18 or 19) option using EST. Visit Section Mail addressed to children of Policies for an age of majority by province or territory listing.
Customers who wish to ship firearms must:
-unload the firearms - there cannot be any ammunition in the firearm or in the package (bullets, cartridges and other ammunition are dangerous goods)
-attach a secure locking device to the firearms
-lock the firearms in a sturdy, non-transparent container, and
-remove the bolt or bolt carrier from any automatic firearms (if removable).
-Firearms cannot be shipped via air and cannot have any markings on the outside of the packaging. The customer is solely responsible for meeting all Canadian Firearms Centre regulations.