when cross boarder shopping, canadians do not have to pay duty ont he following items -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 (including crystal) (Source: Canadian Border Services Agency) http://money.canoe.ca/News/Economy/2007/09/30/4539011-cp.html