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Quoted from frolic:ok, so then it seems like a roulette game at the border, no guarantee of anything. friend of mine had a game brought up just 2 months ago and the American bringing it was charged 5%.
Typical government system. Try revenue Canada. I've tried this..went into the same office on three different days, to 3 different people, and got three completely different answers for the exact same question. YMMV
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