I've looked at Pete's before. for the same tires with tax and shipping it's almost $100 more, plus I still have to get them mounted. That doesn't include the drive to the border and back, but if I'm already going then it's quite a bit of savings.
For the BT-016's that I'm using on my bike (110/70-17 Front and 150/60-17 Rear) the pricing is as follows:
Front tire from Rocky Mountain ATV is only $49.99 + $7 shipped to the border. Rear is $111.99 + $5 shipped from Dennis Kirk. That's $174. Add the tax at the border (last time i paid around $20) and you are at $194. If I were to make a special trip with the car to go get them, you could allow for around $60 in fuel, but you could probably half that or better if I took the bike and had them mounted there (which would save me the taxes at the border as well). If I'm already going, then it's really not costing me any extra in fuel.
Pete's price on those tires $112.95 for the front, and $134.95 for the rear. Shipping is $21, plus taxes, and you're at $305. I've seen other dealers sell those tires for more than $150 each, further inflating the price. Not that there's anything wrong with Pete's prices if you are comparing him to other Canadian dealers, but there's no comparison to the US prices especially with the dollar being so strong.