Firm in Canada has not sent the item and says that they are delayed due to Covid.

[rester]

I ordered a product and paid 94 USD but the small firm in Canada has not sent the item and says that they are delayed due to Covid.
I demanded a refunds but they say they can delay up to one year for Covid?
Is that right? or are they just scamming me?
What are my best options legal or other wise now?

[adjusterjack]

are they just scamming me?

Yes.

What are my best options legal or other wise now?

If you paid by credit card, report the delivery failure and get a chargeback.

If you didn't pay by credit card, I don't know what to tell you. It's the risk you take buying from small firms in other countries.