There are no taxes, fees, etc. for SBS's - none of that.
Aside from the fact that the US won't export shotgun barrels less than 18" here anymore... it is a bit more lax here than south of us. Pretty much the only thing that is more 'lax'.
There are no restrictions on barrel length... assuming the OAL is 26"... AND it is a pump-action... AND a factory 14" bbl/gun. They are classed as non-restricted' in that case. Semi-auto's are too scary and menacing, so any semi-auto shotgun with a bbl less than 18" is classed as 'restricted'. Restricted firearms (handguns, AR's and variants are other examples) can only be fired at approved ranges.
With our non-restricted LGR (Long Gun Registry) abolished last year, those particular classed firearms are 'out of the system' so to speak (the database was hacked several times apparently though, so old records are likely floating around somewhere). No need to register them like we had to before. We still have our firearms license (PAL or POL) however. To purchase a non-restricted shotgun for example... we walk into the store, show our license (PAL - Possession Acquisition License)... and out the door. The store may call the firearms office to confirm a license is valid. No background checks for each purchase, as that is the purpose of the license. There is also to be no record of purchase with names. However, the Lieberals (the Chief Firearms Officer in Ontario in particular) seems to want to disregard federal law by creating a 'back-door non-restricted registry' by requiring stores to keep logs in their 'green books' with name, address, type of non-restricted gun purchased, etc. I don't think that nonsense is gone yet, and any store still doing that... I would not do business with.
I paid just under $800 total for that #50686 above, and that was back in 2002. So aside from all the above, higher prices are the norm... especially similar stuff from the US, as they are no longer exported. On the other hand, there are always SBS's from Benelli, Norinco, etc. that don't have to go through that ITAR nonsense.