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If you bring a gen 3 scope into Canada the only thing Customs will care about is the taxes you're supposed to pay on it. You can bring a gen (whatever) in, the Canadian side won't care. It's the US side that will freak if they find out you're taking one out of the country. I tried to purchase a Spectre IR from several different vendors in the US and I went so far as to contact people in the US State Department for the proper paperwork, telling them who I was (Canadian soldier going overseas, trying to purchase kit at my own expense, yada yada). I was shot down at every turn which was rather disheartening, since the Spectre IR is produced by Elcan Canada then shipped to the US. I couldn't even purchase one from the manufacturer directly, or any Canadian retailer I contacted.
It's all covered in the International Traffic in Arms Regulations (ITAR). Google it, it's a long document but easily searchable and an interesting read.
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