Good link, just because customs is 10 minutes from my house I went there last night to get some last minute questions answered.
If I were to bring the sled into Canada, I would have to pay the registration ($205) and GST fees, then get reimbursed by the buyer. Not wanting to front money for them I told the buyer it would be easiest for them to pick up the sled at my house, give me cash, get the bill of sale and registration from me, and be on their way.
Pretty simple. I thought I’d post up a resolution to this should anyone need the info in the future.