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Anybody upgraded to Paypal "premier" or "bussiness" account?

polycounter lvl 10
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MagicSugar polycounter lvl 10
I'm interested in upgrading, just wondering if there are hidden fees or annual dues involved. (Don't see them outright on upgraged info provided).

Also if you have a Canadian account, do you get a tax form if you earn a certain amount from your business transactions like in an American account (from what I've gathered, you apparently get a tax form from Paypal for revenues over $2K).

Thanks in advance!
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