02-23-2009, 03:30 PM
Duty is not payable on items made in- and moving between- NAFTA countries, while it is payable on imported goods. In Canada, the emphasis seems to be on collecting the GST (Goods and Services Tax), which is applied to almost all items coming into Canada. With the current plan to "harmonise" the PST (Provincial Sales Tax) with the GST, this cost will likely rise for the consumer, as collection will be simplified. Whoop-dee-doo. 
Wayne
Wayne