BORDER CROSSINGS While   there are no restrictions on zhe amount of money that you can bring across   the border.you must report to both the US and Canadian border services   amounts equal to or greater than $10.000. PERSONAL   EXEMPTIONS（免税）ON PURCHASES AMERICANS   RETURNING TO THE US Less   than 48 hours: $ 200 US 48   hours or more:  $ 800 US duty-free personal exemption.   next $ 1.000 US at 3%   Including up to 100 cigars and 100 cigarettes. CANADIANS   RETURNING TO CANADA Less   than 24 hours: $ 50 CAN 48   hours or more:  $ 400 CAN   Including up to 100 cigars and 200 cigarettes. 7   days or more:      $ 750 CAN   Including up to 100 cigars and 200 cigarettes. DOCUMENTATION   NEEDED FOR BORDER   CROSSING LAND   OR SEA TO THE US(INCLUDING FERRIES) A   valid passport or passport card, or a NEXUS card. (A   NEXUS card is a Trusted   Traveler Program that provides quick travel for pre-approved,low   risk travelers through special lanes.) A   recent Washington State, New York or BC driver's license. Note:   Children   15 years of age and younger require only a birth certificate or copy.(Certified   copies are not required but are advised.) AIR   TRAVEL TO THE US A   valid passport, an Air NEXUS card, or a U.S. Coast Guard Merchant Marine   Document.

1．	If a Canadian who is on a 7-day trip to New York buys $ 800 CAN worth of goods,how much should he pay tax on when returning home?（） A. $ 800 CAN       B. $750 CAN     C.$ 400 CAN     D. $ 50 CAN

2．	For an American citizen on a 2-day tour of Canada,how much tax does he have to pay on $ 1.600 US worth of purchases when returning to the US?（） A. $ 24 US          B. $ 48 US       C. $52 US       D. $ 200 US

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What documentation should a couple with a 7-year-old child carry when they drive a car from Canada to America?（） A. A BC driver's license, an Air NEXUS card, and a birth certificate. B. An Air NEXUS card, a U.S. Coast Guard Merchant Marine Document, and a birth certificate. C.Two vaild passport crads and a certified copy of a birth certificate. D. A NEXUS card, a U.S. Coast Guard Merchant Marine Document.,and a certified copy of a birth certificate.