James, They seemed pretty lenient on how the value was to be determined. The agent told me that he could look up a book value unless I had an idea of how much it was worth. I ended up showing him my insurance policy which has the vehicle's insurance value, and that seemed to suit him fine. In fact, I get the distinct feeling that if I'd had no proof of the car's value, he would have taken my word over the book value anyway. Unfortunately, I never did get to see what "book" they're using. I think that if someone were to come up to Canada to get a car, then their sales receipt would be more than adequate proof of value. >Without asking you how much you had to pay to bring it in, I'd like >to know on what price they base the duty - original retail, your >buying price, a book value (if so, which book?). [Non-text portions of this message have been removed]