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The price difference can't entirely be accounted for by taxes, as it's unevenly applied, and does not reflect the actual tax rate I would have to pay for the book.
Example: The Racketeer by John Grisham
amazon.com - country USA - $12.99 USD
amazon.com - country CAN - $16.32 USD (1.167x the .ca price)
amazon.ca - country CAN - $13.99 CAD
Example: Skirmish by Michelle West
amazon.com - country USA - $12.99 USD
amazon.com - country CAN - $16.61 USD (1.187x the .ca price)
amazon.ca - country CAN - $13.99 CAD
Meanwhile, Kobo or Sony will charge me 13.99 plus tax (5%), or 14.69 for either book. I didn't actually attempt to checkout on the kindle .com version, so the tax may be adjusted at time of purchase, as opposed to charging some random rate that may be accounted for by "tax."
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