TIPS FOR AMERICAN VISITORS

From the gardens of Victoria to Toronto's theater scene, and from the vistas of Prince Edward Island to the awe of Niagara Falls, Canada holds something for nearly every taste.

Customs and immigration: Proofs- of-citizenship are rarely requested from those driving across the United States-Canada border, but travelers should carry one of the following: a Social Security card, voter-registration certificate, original birth certificate, or passport. Airlines require proofs of citizenship. No visas are required for US citizens.

Money: Many Canadian hotels, stores, and vendors accept US currency. But since not all will calculate the exchange rate in your favor, it's good to get some Canadian cash before you go. Many ATM machines here are hooked into major US ATM networks. Canada is a bargain for US visitors right now: The exchange rate is about 72-75 cents US per Canadian dollar.

Taxes: They are steep. Provincial sales taxes range from 4 to 12 percent, and a 7 percent federal Goods and Services Tax comes on top of that. Visitors can claim a rebate on the 7 percent GST on hotels and some other items. Save your receipts and pick up the rebate form at your hotel.

What not to bring: Radar detectors are illegal across Canada. Do not bring handguns or automatic weapons into Canada. Hunting rifles are OK if you have a hunting permit.

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