You think that's bad, Steve, you ought to price heavy equipment here and there. Typical Canadian costs are double or more for such items than what they cost here in the States. Guy I know is a road contractor, and when he gets a Canadian contract he simply ships the eqipmnent up from his home base (always equipment he has owned a minimum of one year here), and when the job is finished he sells ALL of the equipment in Canada and buys new here - and still makes a profit on the sales. Which makes it easy to low bid contracts there for him. He LOVES doing business with the Alberta government - they give him impost documentation on the "required equipment" simply for the asking.