Import duty: 6.1% for non-NAFTA vehicles; NAFTA vehicles exempt.
GST: 5% (paid at border).
Provincial Sales Tax (PST): Varies by province, payable at registration.
Air conditioning tax: $100 if vehicle has A/C.
Excess weight tax: Applied to vehicles over 2,007 kg / 4,425 lbs.
Gas guzzler tax: Vehicles with fuel consumption of at least 13 L/100 km, usually $1,000-$4,000 depending on consumption.
RIV fee: $195 + GST (Quebec adds QST).
Provincial safety & emissions inspection fees: Vary by province.
Temporary Imports
Visitors, tourists, temporary residents, and Canadian residents with short-term rentals can temporarily import vehicles.
Documentation Required
Original title / manufacturer's statement of origin / certificate of origin.
Bill of sale.
Export certificate and invoices.
Manufacturer's statement of compliance affixed to vehicle.
EPA label affixed to vehicle.
Non-Regulated Vehicles & Important Notes
Vehicles 15 years or older, certain buses, off-road vehicles, and competition vehicles may be exempt from full compliance with the Motor Vehicle Safety Act.
Import procedure involves verification of non-regulated status, ownership documents, and collection of applicable taxes.
Vehicles newer than 1990 may require retrofitting for Canadian Daytime Running Lights (to be inspected within 45 days of import).
All duties, taxes, and compliance requirements must be satisfied before the vehicle is legally used in Canada.