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Canada really, really wants their taxes and can hold you up for hours while searching the internet for market value, calling the seller, going through your vehicles, pockets, bank records or anything that indicates you are not being truthful about the actual purchase price.
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Ditto on that, except in my case they said there was no use in calling the seller because he would lie just like they thought I was doing. (which I wasn't)
Not to mention the hassle of getting the vehicle out of the US.