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as a non resident, she has no canadian tax obligations
the $10K thing is just bringing $10K cash into country on you crossing a border
selling HK stuff in vancouver - i hope she's selling at A MAJOR mark up b/c it'll be low volume sales.
you know, this likely won't work as you can buy almost anything from asia nowadays (assuming these are small things that ppl from HK miss) - you will want to consider duties for the person receiving hte item, if they have to pay brokerage & duties/taxes once it reaches canada, she won't get many repeat customers
i love people being entrepreneurial - but this just sounds like a bad idea, especially considering you are asking these types of questions and she's been asking you!!!
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