NOTE: If you are importing a 2008 vehicle you are strongly advised to check with RIV to ensure it is on the list of vehicles allowed into Canada!

To ensure that you follow all the regulations for importing a vehicle into Canada there is a government web site that outlines the process.

Importing a Car - Registrar of Imported Vehicles
Pay your RIV Fee - On-line (You will have to scroll down on the page...)
 

If the car is manufactured in the United States or Mexico there would be no duty payable if you can provide a NAFTA certificate. Other fees that you could expect to pay are:

• $100 excise tax for air conditioning
• $209 to register the vehicle
• Duty (6.1% if vehicle is not made in USA or Mexico -- The vehicle will have to be over 15 years old if it is not made in the USA)
• $1000-$4000 if low fuel economy. (This is only for cars and SUV's -- Trucks are not included.)
• GST
• PST is normally paid when the vehicle is licensed
• Brokerage fee and related charges if you use a broker

NOTES

• Most of the border crossings won't clear vehicles except during normal business hours. (8:30 - 4:00pm Mondays to Fridays and not on holidays)
• US Customs requires 72 business hours advance notice on cars leaving the country.