Just got off the phone with Canada Customs and he states the tractor would be "duty free" if it was manufactured in the US as per the NAFTA agreement. I explained the parts were shipped to the US and assembled in the US. He advised I check with my local dealer to confirm it qualifies under NAFTA. Reading Junkmans's post it seems it is considered to be a US manufactured item. One of the Canadian dealers I was speaking with last week had said there was no duty on Kubota's, but he had no explanation for the significant price difference. I also am starting to get e-mail responses from various dealers. One in the US (NY) confirmed the 15,500 pricing that I keep seeing here, but I would also have to pay NY sales tax (Don't know how much) That translates to $18,600 (before NY sales tax) Canadian roughly, well below the $23,200 I got quoted. Another Canadian dealer responded this morning advising he would neither sell nor quote a price to me as I had a local dealer here. He forwarded his response to the local dealer and Kubota.ca as well as me.