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A side note when purchasing a timeshare in Maui and living in Canada is that you will have to have the paperwork notarized in the U.S. We use it as an excuse to visit Seattle and have a great mini vacation.
I don't thik GST would apply as you are not importing anything in to Canada. Best to check with a tax attorney or CPA in Canada to be on the safe side. Many people from Canada purchase US timeshares with no problems.