OT, but under US Customs rules for Americans returning home, only the amount over the exemption ($4000 - $800 = $3200) would be dutiable. Also, too bad Canada Customs does not allow 'pooling' by families while US does: If a woman buys $2300 in clothing on a shopping spree & arrives back with her husband & 1 child who have bought (next to) nothing, it's all tax-free under 3x$800 exemptions! Also, US Customs taxes on the retail price in the country where U bought the merchandise--IDK about Canada!