Hi John
I am in Calgary, Alberta and have purchased 1 trailer locally as well as 1
in Ohio. In Canada you do not pay any tax on a used trailer if you purchase
it privately. if bought from a dealer you are charged 7% goods and services
tax (gst) and applicable provincial tax (no provincial sales tax in
Alberta). I know you can claim a refund on gst when you return to the U.S.
but I'm not sure about the provincial tax.
If you bring a Michigan plate you should be fine. I checked at the border on
my way to get the trailer in Ohio and they said no problem moving. (from
U.S. to Canada)
I don't think any duty is charged on used trailers.
Good luck
Terry O'Neill
66 tradewind
Calgary