In case anyone missed it, starting on December 1, 2007, the Ontario government will exempt bike helmets and other safety equipment from retail sales tax (RST). Bikes costing $1,000 or less will also be exempted. For more details, see: http://www.premier.gov.on.ca/news/Product.asp?ProductID=1737 -- Michael McGoldrick Ottawa, Ontario, Canada my domains: http://mcgoldrick.ca http://sailquest.com