canada flight

I know federal excise tax (FET) is still charged for flights between the United States and Canada, if the point in Canada is within the 250 mile zone. A few random questions on this... 1) Is FET charged on customs user fees, INS fees, and APHIS fees? 2) Is FET charged on Canadian airport...

Thinking about flying up through New York to Mont Laurier Airport (CSD4). I have WingX which does have the airport on the map, but it's near the northern edge of my coverage area, so I'd like to have a paper chart for backup. Even better would be an ipad version (I know Foreflight has them...