Resale examples:
US car in Ontario being sold by a dealership, I think its easily 10% cheaper even before negotiations and sits on autotrader as the cheapest E90/E92 M3 in the market (Ontario).
http://www.autotrader.ca/a/BMW/M/TOR...1113113204381/
Here's a 2004 Gallardo, US car for only 89K.
http://toronto.kijiji.ca/c-cars-vehi...AdIdZ302013722