What happened to the original comparison you intended to make?
Also, on the US site it's "starting at $399," so I've got to ask if the Canadian SE you looked at had the same specs.
• OWC (used phone) $289 USD - with shipping, taxes and duties $322 USD, which is CAD $396
• So, I thought that the Canadian site (no exchange rate) might have a new phone CAD price close enough to consider
But the difference in new phone prices was:
• American Apple price $399 USD = $490 CAD
• Canadian Apple price for exactly the same phone $599
I will concede that there will be some duties in Apple's $110 difference but, given OWC can collect taxes, duties and shipping for $33 USD, I have to think that the $110 difference is excessive.