There is no import duty on used photo gear (or new lenses) coming into Canada, but Canada Customs will make you pay Federal and Provincial sales tax if they think that it was bought outside of Canada. If you have time (or make time) you can visit Canada Customs (Canada Border Services Agency (CBSA) http://www.cbsa-asfc.gc.ca/menu-e.html) and they will give you a card to put the serial numbers on. You must have the gear with you in case they want to check the serial numbers, but it doesn't have to be on your way out of the country; it can be any time that you want. CBSA stamps the back of the card and you keep it as proof that the photo gear left Canada with you. The card is good for as long as you need it, as long as it doesn't wear out.
Jim www.jcolwell.ca
