If Noah had lived in the United States today the story may have gone something like this: And the Lord spoke to Noah and said, "In one year, I am going to make it rain and cover the whole earth with water until all flesh is destroyed. But I want you to save the righteous people and two of every kind of living thing on earth. Therefore, I am commanding you to build an Ark." In a flash of lightning, God delivered the specifications for an Ark. In fear and trembling, Noah took the plans and agreed to build the ark. "Remember," said the Lord, "you must complete the Ark and bring everything aboard in one year." Exactly one year later, fierce storm clouds covered the earth and all the seas of the earth went into a tumult. The Lord saw that Noah was sitting in his front yard weeping. "Noah!" He shouted. "Where is the Ark?" "Lord, please forgive me," cried Noah. "I did my best, but there were big problems. First, I had to get a permit for construction, and your plans did not meet the building codes. I had to hire an engineering firm and redraw the plans. Then I got into a fight with OSHA over whether or not the Ark needed a sprinkler system and approved floatation devices. Then, my neighbor objected, claiming I was violating zoning ordinances by building the Ark in my front yard, so I had to get a variance from the city planning commission. Then, I had problems getting enough wood for the Ark, because there was a ban on cutting trees to protect the Spotted Owl. I finally convinced the U.S. Forest Service that I really needed the wood to save the owls. However, the Fish and Wildlife Service won't let me take the 2 owls. The carpenters formed a union and went on strike. I had to negotiate a settlement with the National Labor Relations Board before anyone would pick up a saw or hammer. Now, I have 16 carpenters on the Ark, but still no owls. When I started rounding up the other animals, an animal rights group sued me. They objected to me taking only two of each kind aboard. This suit is pending. Meanwhile, the EPA notified me that I could not complete the Ark without filing an environmental impact statement on your proposed flood. They didn't take very kindly to the idea that they had no jurisdiction over the conduct of the Creator of the Universe. Then, the Army Corps of Engineers demanded a map of the proposed flood plain. I sent them a globe. Right now, I am trying to resolve a complaint filed with the Equal Employment Opportunity Commission that I am practicing discrimination by not taking atheists aboard. The IRS has seized my assets, claiming that I'm building the Ark in preparation to flee the country to avoid paying taxes. I just got a notice from the state that I owe them some kind of user tax and failed to register the Ark as a 'recreational water craft'. And finally, the ACLU got the courts to issue an injunction against further construction of the Ark, saying that since God is flooding the earth, it's a religious event, and, therefore unconstitutional. I really don't think I can finish the Ark for another five or six years." Noah waited. The sky began to clear, the sun began to shine, and the seas began to calm. A rainbow arched across the sky. Noah looked up hopefully. "You mean you're not going to destroy the earth, Lord?" "No," He said sadly. "I don't have to. The government already has."

I build in the Toronto GTA and when the price is right have occasionally bought quantities of plumbing fixtures, tin cornice mouldings and door hardware sufficient for a large home at great savings--up to half the price of buying them here. I've done it all on-line. If you can calculate worthwhile savings, I don't see why you couldn't buy drywall too. But as mentioned above, check on the policies on rented vehicles. And, of course, the customs duties. Contact theCanada Border Services Agency For tariff rates, see the contact numbers here. I would be concerned about being considered an importer by CBSA. So ask on that specific point. But before going through all that work, I would check prices again in Canada. Look for a local drywall supplier. No real builder in TO, for instance, buys drywall in quantity from the big boxes.

I'm confused. Does this apply to Canadians or Americans?

I think the duty at the US/Canadian border is different than when you're coming back from Europe. If you go over the limit, you pay duty on the entire purchase, not just the amount you went over (i.e., you're allowed $200 and you come back with 250 - you pay duty on 250, not on just 50). Also, some items are exempt from the duty free (which included stuff from France, so I was worried about my Staub pots) and in that case, you pay the entire purchase price as duty (so you've doubled your cost). Here is a quote from the linked official Dept of Homeland Security website: Increased Duty Rates Items from Certain Countries Under what is known as its "301" authority, the United States may impose a much higher than normal duty rate on products from certain countries. Currently, the United States has imposed a 100 percent rate of duty on certain products of Austria, Belgium, Denmark, Finland, France, The Federal Republic of Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Portugal, Spain, Sweden and the Ukraine. If you should bring more of any of these products back with you than fall within your exemption or flat rate of duty, (see below) you will pay as much in duty as you paid for the product or products. Customs Duty Information