There was (still is, I think) a $100 excise tax imposed on vehicles coming into Canada which have air conditioning. The $100 air cond. excise tax applied to new and used vehicles, I think. In this case , looks like the TA was going to Ontario, Canada...and therefore the $100 air cond excise tax would apply. I thought the air cond excise tax was imposed by the Canadian Federal Govt.
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