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You have to apply tax to anything you do in Canada, so it would be 13% on the cost of marking the firearm.
Serial numbers of firearms coming into and going out of Canada are already recorded, this will not help the UN. How many hunting and sport firearms in Canada make it to wars? If you even said one I would be surprised, we have firearms smuggled into Canada every day to go to the streets. No one is smuggling firearms out to go to wars.
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I can't believe it,but,the Liberals are actually deferring this,again,to Dec 2018. Even they're recognizing how utterly ridiculous the plan is. Credit where credit's due,as much as it pains me to give them credit for anything. Good for them.