I just completed the purchase of a NIB PS90 for $1420 USD delivered to my FFL/3rd Party Importer in Arizona. That is $1883 CAD. Importation/brokerage, costs $150 CAD through my selected 3rd Party Importer, plus $26 for Canadian shipping, and $94.15 GST. So, the total for a landed, brand-new PS90 is $2153 CAD (with a 16.5" Barrel).
I purchased a 10.4" CMMG Barrel and P90 Flash-hider from A z t e c h A r m o r y for $300 USD and $120 USD respectively. Add $55 USD for importation/brokerage and $26 USD for Canadian postage for a total of $501 USD or $664 CAD. Add a further $33 CAD in GST for a total of $697 CAD for the short Barrel parts.
The grand total to import a brand new PS90 with the conversion parts for the 10.4" SBR Barrel is therefore $2,850 Canadian, all-in. You can easily perform the barrel swap yourself. So someone please explain again why anyone would pay $3500 for a used PS90 SBR in Canada? That $650 difference could buy a fair bit of 5.7 x 28mm ammo at the going rate of $.75 per round. Just saying.....