And finally ... the sex of the customs officer doesn't matter.
I don't know fut. It's anecdotal I know, but my experience is that female border guards tend to afford less leeway than their male counterparts. Similarly, the folks at Pearson are more lenient than they are at the Island.
Regardless though, I am always prepared to pay the duty on what I'm over, and view it as a pleasant surprise rather than an expectation if i'm waved through or am charged less than what I owe per the official rules.