Exchange Rates on iTunes purchases (I live in Canada)

A while back I made 2 purchases on my room-mate's Credit Card (still having trouble getting my own). Two mini-series for 9.99$ each. I did some quick calculations and surmised that it would come to about 24$CAD.
(9.99 x 2) x 1.04 x 1.13 = 23.49
To be on the safe side I gave her 25 dollars. But when she got the bill online later in the week, she told me iTunes had charged her 30 dollars. It's deeply puzzling because I hadn't made any other purchases with her card, and she never makes small purchases with it. So it's unlikely that we would have slipped in a 3.99 purchase that would have pushed it up like that. The only other thing I bought on iTunes was an astronomy app for 9.99 and we'd payed that off a month ago.
So my question is this, when I see a price on the iTunes store (which I'm guessing is in US dollars), what will I really end up paying? After exchange rate and taxes and all. As I hinted earlier, the current Canadian tax rate is 13%. And I assumed that the US to CAD exchange rate was at 4%, but I may be greatly mistaken there...
EDIT:
And to prove I wasn't just tripping out on the initial price, I got 2 emails, one for each mini-series, stating that my 9.99$ purchase had been confirmed. In order for the 30$ final charge to be accurate, the exchange rate would have to be over 30%, which simply can't be right.

If you log into the US store all prices are USD. If you log into the Canadian store prices are CAD. You stated you had US prices that you were converting which suggests you were ordering from the US store, not the Canadian store.
I have no idea what items you ordered, so I have no way of checking if there are price differences between each store. However, I have ordered items from the Canadian store whose prices in CAD are not simply the addition of VAT and adjustment for the exchange rate. There's also the shipping costs which you may not have included in your calculation. If you omitted shipping, and if all else were correct, then a shipping charge of $6.00 would account for the $30.00 total rather than $24.00.

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