Digital BW, The Print

Many years ago I brought an oil painting in the US and drove back 
into Canada with the painting in my car. At custom, I duly declared 
the painting, expecting to pay duty on the frame but not on the 
painting which I knew to be exempt from duty (being a "... work of an 
artist executed in oil, water colour, charcoal..."). The custom 
officer on duty asked me what I had paid for "this" to which I 
replied $750. He then told me I would have to pay duty on it. I 
objected to be assessed duty and he called his supervisor on the 
phone for advise (this was a Sunday night in a small out of the way 
custom post). The supervisor directed him to the appropriate 
provisions of the code ("...work of an artist executed in oil...").
After reading this in the Code, the custom officer looked at me still 
dubious and said "How do I know this was made by an artist?"

PS   He finally relented and did not assess duty on the frame.
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Jean-Michel Paris 
Tél : (514) 744-3312
 
<jmparis@...>
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