The Globe and Mail reports in its Thursday edition that West Fraser Timber has at least $706-million (U.S.) in lumber duty deposits in the United States in what would be a valuable bonus for a potential suitor. The Globe's Brent Jang writes that West Fraser has been paying U.S. duties on its lumber shipments south of the border over the past five years in the latest round of the long-running Canada-U.S. softwood trade dispute. The amount of money deposited by West Fraser with the U.S. Department of Commerce has steadily grown so large that it would be attractive to any prospective buyer willing to bet that a sizable majority of those funds will likely be refunded eventually, as has been the case in past rounds of the cross-border fight. West Fraser's share price rose 5.5 per cent to $130.68 on Wednesday, just shy of its record intraday high of $132.91 set on Tuesday, when the forestry company said it has met with two Europe-based firms interested in a joint takeover. West Fraser, Canada's largest lumber producer, said it did not receive any proposal and there are no discussions over the terms of any transaction with Kronospan, a wood-based panel maker in Europe, and CVC Capital Partners, a private equity firm.