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I bring a lot of items across the border.
A lot of the time it really depends on who you get.
When crossing to the US, they don't usually make a big fuss about used parts. You might have to pay a 15% or 18% tax to bring 'commercial goods' across that you plan to sell. I forget the exact amount but it's in that range.
To come back into Canada they ding you on everything and anything. They will always try to charge you the 16% sales tax plus import taxes that should not be applied to free trade goods. If you buy a broken used part they will scour the net to find a higher price and try to tell you you are lying to them.
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