I've done many more trips through Lewiston than Pearson. From my experience and that of others, Pearson is definitely more lenient. However it has been posited that the lax treatment at Pearson is due to a) the high volume at Pearson and b) other matters of high priority. I've only been waived at Pearson once, but it was by a female. On times that I've gotten a break on duty a Pearson - also female. When at Lewiston, they take their time to make sure I pay every nickel of potential duty & taxes. Never waived, and only received a break once at Lewiston - from a female who was a trainee (Still trying to be nice). I get the idea of Pearson waiving people through because of other priorities. There's been a lineup EVERY time, and the last time there was a planeload of people bringing in fruit - a serious potential hazard. I don't recall EVER having to wait at Lewiston. Imho the different traffic and issues facing Pearson & Lewiston may reasonably account for the difference in waived - not waived. What I don't get is why you usually get a break when they DO process you at secondary vs. zero breaks ever at Lewiston. I just wish they'd hurry up and build an airport at Lewiston, ha.