1842 New York (Nov 29) to Montreal, 37 1/2c double rate to border, converted to 1/11 Cy plus 1d for 2 1/2% exchange surcharge, totals 2/0 plus double 4 1/2d BNA rate, for total 2/9 due.
BUT it was then rerated as a single rate cover 18 3/4c US = 11 1/2d plus 1/2d exchange surcharge = 1/0 plus 4 1/2d BNA postage for total 1/4 1/2 collect.
The 2 1/2% exchange surcharge was in effect from May 17, 1842 until Dec 27, 1843 and was charged on American postage collected in Canada.
This is the only corrected exchange surcharge cover that I have handled.