I upgraded my phone and plan and get a first bill.
The total was $171 including tax.
One time connection fee was $45, I don't know why I need to pay this, I am already Telus customer for few years.
Only tax amount was $78. Where is this amount from? Why so high? I don't understand.
I don't know about the connection fee. It doesn't sound right if you are just continuing service with a new plan.
As for the extra tax, it's probably the tax on your new phone. CRA doesn't care about promotional credits for upgrades, they want to collect the tax on the full value of the phone.
All the carriers seem to be charging a fee on purchase of a phone in store. They claim it covers the time spend completing setup of the phone by the store staff.