If i wasn't a CPS member and didn't get the 1DIII camera at the CPS price, i would never have bought the camera in canada.
Getting the camera shipped from B&H or Adorama would be at most $4600USD shipped, which with today's exchange rate (for arguments sake let's say it is $1.10 - even though it actually is lower now) works out to around $5060.
As long as the camera is shipped via fedex air (I've found UPS air is hit and miss, as they always try to tack on brokerage charges that should only be paid for ground shipments), the only thing you pay is the GST - which you have to pay anyways if you purchase in canada (i'm in alberta, so there isn't any pst). I don't know why you people are even considering tax implications, since you are going to pay the GST (and PST if you are anywhere but Alberta), if you buy the camera in canada.
Considering the exchange rate, Canon canada is gouging, they finally did get around to adjusting there lens pricing to make it a bit more attractive to buy in canada, but their camera prices are usually out to lunch.
A friend of mine is looking at getting the xti (i think he said it was around $930 in canada), and after a quick web search, we found the camera is around $665 at adorama. That's almost a $250 difference when you factor in the exchange rate. If he buys it in the states the body alone saves him $200 (after factoring in shipping and the exchange rate). Considering that he is looking at also getting the 10-22 and the 17-55, 430 flash and filters, he is going to probably save around $400 to $500 buying from the states.
I did get my 1DIII, 580EX II, 16-35LII and 5D in the past few months in Canada, but that was only bcoz i got cps pricing on the 16-35, 1DIII, 580 EX II.
The 5D was actually cheaper then the USA, since futureshop had a $300 instant rebate that i combined with the $350 rebate that canon had.
Add in the fact that canon is restricting early shipments to CPS members (this would have been irrelevant to me, since i was already #2 on Vistek's list), i don't understand why a non-cps member would buy in canada.
I don't mind paying a little bit extra to get the better service, as i tend to buy a lot of accessories in canada, but i sure the heck wouldn't be willing bend over and pay the differential canon canada is charging.