You will have to pay SALES TAX - not GST, twice. EVERY time a vehicle is sold there is sales tax on it, and it is NOT refundable. The GST on the FIRST sale would have been, but since YOU are not exporting it on that invoice you can't claim it back. And your friend can't at all as he is a Canadian. Kiss that money goodbye.
So you paid SALES TAX and GST on the initial purchase, AND you will again pay SALES TAX on the second purchase.
They are around 6.5-7% each, for a total around 13.5%.
sorry to be the bearer of bad tidings...
As for your friend importing it to the UK - if he's a Canadian, he's unlikely to be able to do that. He would need residence permission, and that's not easy to get and way too complicated for the purpose. It costs at least £300 just for the paperwork, and it's a LOT of paperwork. Forget it. BTDT! (Remember I'm a Canadian living in London, and yes I brought my bike in at no cost - but it was 15 years old.  And I do have residence permission.)
Ride it hard and long and bring it in old and cheap and well used.
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Grant Johnson
Seek, and ye shall find.
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Inspiring, Informing and Connecting travellers since 1997!
www.HorizonsUnlimited.com
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