For a long time, Canada was trying to tax software going over the border, as well as some equipment. When Kelly Booth was at Waterloo, he had 5 1/2" tapes with special stamps from the Canadian Gov he had to use to carry things after having had tapes confiscated. The funny part was you could physically mail the tape, but if you tried to bring them personally; it was an issue. Kelly told me if they have been unopened and new it would not have been an issue - but it was that it they were used that tended cause issues.
I also remember getting a system ready for the Toronto USENIX. It was amazing the paper we needed, and had to prove we were not going to sell the system there etc.
Clem
Clem
The problem was putting a value on things. So they were marked as research data IIRC, which