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Form 709: Guide to US Gift Taxes for Expats
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Gifts | U.S. Customs and Border Protection
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Importing by mail or courier - Determining duty and taxes owed
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What you can bring to Canada - Travel.gc.ca
Guide for residents returning to Canada
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California Use Tax For Foreign Purchasese
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Are Gifts Taxable in Canada?
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Important Tips for Gift Shipments | FedEx Canada
Import fees to Canada: A Complete Guide
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