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technically yes you must pay for HST and any applicable duties.
if its use you can smuggle the item across or be honest and declare it. if its $500 or less you will probably get a pass and not have to pay a dime. some officers may ask you to go inside and pay. you will need a bill of sale (hand written will suffice) to prove how much you paid for the item you are importing. 9/10 you will get away with just paying HST, if the item was made outside of north america then duties will apply.
be smart, be honest and good luck!
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