"For Personal Use' is one key factor!
Personal duty free exemptions are quite high now for Canadians if U are 3 days in US.
Even the 24 hr exemption is nice and comfy now.
For personal use a used item can be accompanied by a hand written bill of sale! (don't exaggerate too much, like declaring 2013 Kubota
L45 at $750.)
LOL, but if U do exaggerate a tad it is a smart move to price it to have to pay a 'reasonable amt to make them feel good'.
I know some things have changed but 'back when' I imported some 6-7 aircraft both by air and on trailer and roof top but I knew all the applicable tariff codes and had appropriate paperwork in hand.*
My last 'over the border' excursion was a 60" snow blower for my CUT and the border episode was about 10 mins. ( I think my hand written 'bill of sale' stated used tractor snow blower, as is, $250. paid in full!) They waived me thru! (OK, a little fibbing but that was B4 the new exemptions) I actually paid $400 but then the daily exemption was less than today.
*LOL, the best event was one set of floats that I purchased from the CAP (Civil Air Patrol) and a few months later I received an income tax exemption for having made a donation to the CAP. Problem was that Canada did not accept that exemption! however no complaints as my profit on that purchase greatly offset any exemption.