Thank you to all that answered!
Sadly the puppy in question sold only a few minutes before I got back to the lady.
Regardless I am still interested in purchasing a puppy one day from the US.
Yes, it seems it's quite easy to bring in pets from the US after all.
I myself am from British Columbia, so only GST... & no PST for me either.
Thanks again for everyones help, and maybe this thread will go on to help others as well