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They're apt to be hurt, and disappointed. And, your relationship is unlikely to manage the wave goodbye once your friend comes back in their car to arrive home. Strangely, just as logic doesn't apply when an American buys the same old boring book (or a car) which he could bring into Canada with him and use here. It is true that every person easier for Canada to assess such items at the border than in cyberspace, however i know of no cases of Americans being taxed on the books or cars they bring together when offered to residence Canada approximately half 12 months