in my case, i have 2 options that are reasonable, each has pros and cons:
1) have it shipped to my USA drop box, and try to smuggle it across border (not likely doing this!) if i did this, and was successful, the net cost would be 1200$ canadian and i'd have to self install, thus 60d warranty. no rebate would be available, but the cost is still low. optionally i could not smuggle it and declare it. i'd pay tax and duty. not a great plan. i buy lots of things from the usa and use my usa drop box. however, i always have declared these smaller value items when i collect them because i dont want to be charged with crime/fraud. not worth it.
2) found a local guy who'd install it for 1485$ canadian, yielding a 2 year warranty. (most likely doing this). this includes the pool saver rebate and the 100$ pentair rebate
all my other options are too expensive, nearing 2000$ after tax.
what i really wanted to do, was buy it for 1400$ canadian, get the 400$ rebate and self install... too good to be true because it's not possible!
i will decide in the next week or so, and let people know how it goes.