What a great way to give our product! This $325 includes tax, shipping (in Canada) and of course the painting. It can be used for more than one smaller sized one (up to $300 including tax) ... and can also be put towards a larger painting - its totally up to the person who is on the receiving end! Let us know who (name please) you are giving it to in the note section when you order. These can be done in different amounts as well. We will put together a GIFT CERTIFICATE email and send it to you - don't worry we keep track of who they are for and who buys then - just in case your 'dog eats it'... hey it happens! Please let me know the words & colours you would like in the Special Instructions on the order page (in cart) or feel free to email me: [email protected]