Don,
As a Canadian, I should know this stuff, but I don't. Does the government offer reduced tax rates on era original parts? This might help on Rick's question, albeit not on the labor (or labour

). In England, they have a program that allows reduced duty on original date correct parts for antique cars (less than 5% tax or so vs. 17.6% VAT on normal purchases). You have to apply in advance and be able to demonstrate that they are era correct by date codes, etc.
They used to have the same for cars (which my COPO qualified for). One of the reason's the ZL-1 is staying in the States, thanks to the largesse of the Super Car Workshop, is that they have recently made it a lot harder to avoid the tax on complete historical vehicles.