Ronvella will have to pay provincial sales and federal goods and services tax on the declared value of the reamer just as if he was buying it. Them's the rules - matters not what he actually pays - it's the insured value or the declared value- whichever is highest that get's taxed.

We cannot rent anything from a US company as such, as the CDN' Customs is afraid it will not be returned or that this is a scam like the 'gift' box on the declaration form to get away with paying less tax. Such is the state of affairs. BTW - 'gift' is taxed same as any other parcel.