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Нате, читайте:
http://www.thestar.com/News/Canada/article/262161
Cross-border shoppers can save on duty
Here's a list of some of the items that can be brought across the Canada-U.S. border without paying duty. (Canadian taxes always apply.)
• Almost anything made in the United States or Mexico
• Toys, including puzzles, trains, dolls, action figures
• Video games
• Cellphones
• Antiques
• Most kinds of original art
• Downhill skis and boots
Toasters
• Breadmakers
• Electric irons
• Artificial Christmas trees
• Billiard tables
• Chess sets
• Office furniture
• SLR and instant cameras
• Unset diamonds, pearls and precious stones
• Golf bags made mostly of synthetics.
• Books
• Glassware ....
Source: Canadian Border Services Agency