As someone who has shipped many items to and from Canada I find it interesting that Fed Ex would release any item with money owing. As was stated previously, vehicles over 15 years old? or 25, whatever, are duty exempt but subject to provincial (PST, varies province to province, 6-8%) and Goods $ Services (GST 5%) taxes. The recipient usually must pay for any brokerage fees and taxes upon delivery unless he/she decides to clear the item with canada Customs personally; then they must go to the shipping company (Fed Ex, in this case) and take the paperwork to Canada Customs to clear it and pay the taxes; the completed paperwork is faxed back to the Fed Ex and the item is then released. If money is owing, the recipient should pay up as it isn't the seller's responsibly. Most of us are honest up here so don't get jaded by a few bad apples. Thanks, Colin in Winnipeg.