RR>When a boat is exported no FST (now GST) had been paid on it.  Did
you
have to pay FST (or GST)?
Yes, I had to pay the requisite tax on the boat. I am not sure, as it
was in 1990, whether that included both federal and provincial taxes but
I rather believe I paid the federal tax at the time of importation and
later received a bill from the provincial types.
If you are really interested, I can look it up in my files.
In general, I have had little trouble with Canada Customs and
Immigration although I find them to be the least friendly of any
advanced nation. There seems to be little desire to welcome people to
this country. I suppose it's a boring job but if their counterparts of
other nations can be less surly, why can't they?
l
 * S2S Toronto, Ontario  (416) 975-1547
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