There are no "duties" on parts/cars made in North America anymore, however there are taxes to be paid on the declared value of the car or parts - which the onus to prove the price is fair market value rests on the person importing the car/part. All "purchases" made for whatever reason (even the tires used in Jeff's example) are taxable at 7% GST and 8% PST for all hard goods; labor is taxable at 7% only. So yes Rick, the person sending a Canadian car into the US for work will have to pay taxes on EVERYTHING they pay for. Many people lie about the value and if they don't get caught, they're home free. If they do get caught, Canada Customs can confiscate the vehicle or parts FOR GOOD! This is why I would restore a car in the US before I brought it into Canada because I would only have to declare the value of the finished car, which as we know can be all over the place with these old relics
