Bluey, I'm afraid of that very scenario.

Leeder, I doubt that would happen in a private transaction, but thanks for the heads up.

Amos, nice try, although by Hootz's comments I may not be allowed to bring it into the country. :)

Dicho, thanks for all of that information. As an Ontario resident I am subject to both P.S.T. of 7% and G.S.T. of 8% (I know, I know it's much more on the East Coast). Believe me I have looked at this every way possible. I guess my concern is that some Canada Customs agent might arbitrarily set a value on this instrument and if I don't pay that amount they will seize it. Having said that, although Charcloth is insuring it for $900 (which is probably what it would cost to replace with a new one), I paid $312 for it. My thinking now (and sorry Charcloth if this contradicts the PM I sent you earlier) is that it is pretty well documented that I paid this amount. If we were to print and enclose a copy of the Mudcat Auction Page showing the Auction Closed at $312 and if Charcloth were to photocopy and enclose a copy of the Money Order, then I should be taxed on what I paid for it, about $75 Cdn. I would think that this paperwork would be satisfactory to customs officials.

I am going to call Canada Customs and see if there is duty on a used instrument. I expect that Charcloth will receive my money order today or tomorrow, so I better hurry up and make a decision.

Thank you all again for responding.

Steve