I've (temporarily) given machines to friends over the years, for them to enjoy while I don't have the room. I'm sure many of you have done the same. I have a good friend in the states that I'd like to do the same with, but I have no clue how that would work at the border. If he picks it up and crosses the border with it, would he have to pay tax? How about returning it after a while? Would it make a difference if him or me transport it?