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· chew'n kaw
66 Posts
You're always charged GST & PST unless the value of goods being brought over is less than your daily limit of $50 CDN (or if the customs officer is really nice).

Duty is the extra tax that is levied for goods that are manufactured in countries that don't have a free trade agreement in place with Canada.

In other words, duty levied and the percentage depends on where the tires are manufactured but you'll almost always pay GST & PST.
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