We got our Norwegian Elkhound, Shasta from Tennessee. We declared her at the border..showed them the bill of sale...and they thought she should have cost more...they kept us there for over an hour...checking out dog sites...then I told them to go to
www.puppyfind.com and there she was...we didn't have to pay GST because we were gone for over a week. Now after 48 hours you get $400.00 per person exemption.