See this link from the Canadian Border Agency for reference for guidelines on how they are supposed to value used goods, like pinball machines. Came across it while looking for other info and I thought some of you might be interested.
Keep groovin' to 80's pinball machines! Complete MAACA-Wacko!
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The funny thing is that they write laws in this gobbldy gook manner (seriously) so that they can be interpretted to their benefit (or any way they like). Having dealt often with Customs and the Federal Gov on other matters, you will find that almost any agent on the street (or phone) really doesn't know what they mean or how to interpret them either. It helps if you can speak a good gobbldy gook yourself, I find that you can convince some of your way of looking at it - but rarely at the border, best if done in advance so you have the taxes pre-paid, then hand over paperwork on your way in (if it's even possible for a pin).
Now isn't the governmetn thinking of upping the non-taxable importation limit by quite a bit, to get customs workers off their duffs collecting illegitimate "sales" taxes and back to protecting our borders from the infiltration of things like, guns, drugs, terrorists, etc.