This is from Canadian Border Services.
Importing vehicles acquired in the United States
Not all vehicles that are manufactured for sale in the United States can be imported into Canada. As a general rule, if the vehicle you plan to import was manufactured for sale in the United States and is less than 15 years old, or is a bus manufactured on or after January 1, 1971, you need to find out if it qualifies for importation under Transport Canada's Registrar of Imported Vehicles (RIV) program. The RIV program ensures that qualifying vehicles imported into Canada are modified, inspected and certified to meet Canadian safety standards. You can contact the RIV at the telephone number or address found in the section called "Additional information."
If your vehicle qualifies for importation, you must register it in the RIV program when you report to the CBSA office upon arrival in Canada. The RIV program registration fee is $195 plus the goods and services tax (GST) (and the Quebec sales tax for vehicles entering through a port in Quebec). You also have to pay any customs and other import assessments, including taxes, that may apply. You then have 45 days to have the necessary changes made to your vehicle and have it inspected. You are responsible for all costs incurred to modify your vehicle in order for it to meet Transport Canada requirements.
You cannot license your vehicle in Canada until it is modified and passes the federal inspection from the RIV. Before importing your vehicle, call the RIV at the number listed in the section called "Additional information" to ensure that it qualifies under the RIV program.
Notes
If you are importing a vehicle for resale or for other commercial purposes, Transport Canada requires you to report to a CBSA office designated for that purpose when you arrive in Canada. For more details, call the RIV.
The original certificate of title for your vehicle must be submitted to U.S. Customs and Border Protection (CBP) at least 72 hours before the vehicle is exported from the United States, and the vehicle must be presented to U.S. CBP at the time of exportation.
A recall clearance letter for your vehicle must be submitted directly to the RIV at the time of importation or immediately afterwards, otherwisethe RIV will be unable to release the inspection form that you need to complete the necessary modification(s) to your vehicle. For more details, please consult the RIV's Web site at
www.riv.ca.
RIV program exemptions
You can import a vehicle from the United States without registering it with the RIV program if one of the following applies:
* The vehicle is 15 years old or older (excluding buses). The age of a vehicle is determined by the month and year it was manufactured. Do not use the model year. The age is located on the manufacturer's compliance label in the doorframe area of the vehicle. If no compliance label is attached, contact the manufacturer to find out the exact date that the vehicle was manufactured and obtain a letter from the manufacturer as a proof of age of the vehicle.
* The vehicle is a bus manufactured before January 1, 1971.
* The vehicle was originally manufactured and certified to meet Canadian safety standards. These vehicles are imported either by importers authorized by Transport Canada or by former residents of Canada who are bringing back the same vehicle they exported.
* The vehicle is entering Canada temporarily for a specific purpose. The allowable types of temporary imports are the following:
1. vehicles imported by visitors for a period not exceeding 12 months, temporary residents (such as students) studying at an institution of learning for the duration of their studies in Canada, or individuals with valid work permits/authorizations for employment for a period not exceeding 36 months;
2. vehicles imported by diplomats, if authorization in writing has been granted from Foreign Affairs and International Trade Canada, for the duration of their posting in Canada;
3. vehicles imported by visiting military personnel for the duration of their assignment in Canada;
4. vehicles imported by United States pre-clearance personnel and their dependents for the duration of the posting in Canada;
5. vehicles imported for exhibition, demonstration, evaluation, testing or other special purposes. The importer must submit written authorization from Transport Canada, in the form of a Transport Canada endorsed Schedule VII, for temporary importations of this nature;
6. vehicles travelling in-transit through Canada; and
7. vehicles designed primarily for the performance of work in civil engineering construction projects and in maintenance and that are not constructed on a truck chassis or truck-type chassis.
Note
A vehicle imported temporarily under one of these conditions cannot be sold or otherwise disposed of while in Canada, and cannot remain in Canada longer than the time limit listed on the person's work permit, student visa or other customs or immigration document. Once the time limit has been exceeded, the vehicle no longer qualifies for temporary entry and must be exported. Should the temporary status of the person importing the vehicle change while he or she is in Canada, the vehicle will have to either be permanently imported, if it qualifies, or exported.
Before importing your vehicle, contact Transport Canada to determine if the vehicle qualifies for importation. You can reach Transport Canada at the telephone number or address listed in the section called "Additional information."