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There is no legal impediment to bringing in a Kindle (any variety) to Canada, though if you are bringing it as a gift and declare it as such, it might be subject to duty, etc., at the border.
Mailing, same thing. They may well be hit with customs duties and GST/HST on the package.
That being said, once here, they will be able to use the Kindle just fine. EXCEPT that for the Kindle Fire, they will not be able to download and use videos, etc, from Amazon. Those are geo-restricted by IP address.
(Yes, there are proxy/vpn solutions that should allow them to work around the issue. Not something I've tried with streaming video, so I'm not sure how well they work. And not sure there are versions that will work on the Fire, since it is constrained by what apps it can run by what's in the Kindle store.)
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