Posted By:
Max WederThe GST at the border is a very fair tax, as it treats both Canadian importers and retailers equally; that is, they both have to charge the 7% GST tax.
The irksome thing for many Canadians is that a parcel with a value over $C20 that is delivered by mail is subject to a surcharge of $5.00 by Canada Post to collect the GST. Thus a $25 item attracts not only $1.75 GST, but a $5.00 charge to collect the GST. This is a reason why many Canadians close to the border prevail on their friends to have parcels delivered south of the border(Seattle is just 2 hours down the road from me).
That said, the tax applies to new cards, old cards, trimmed cards and PSA cards, not to mention old books. Perhaps it's the price we pay for nearly free health care. US vendors should take care in properly declaring items at the border, as incorrect (or even false) declarations can cause delays and even seizures of the item.
Max
(too many years as [former] counsel for the Canadian tax authorities--hey you never know who lurks on these lists....)