Originally Posted by Meff
The tax is only applicable to non North American built cars of which the M3 is one (Germany)
BMW is even more strict now. You need a letter of permission from them for the car you wish to purchase even before you show up at the border...$500.
Then you have to pay duty of 6.1%
Then in order to get the documentation you need, you will have to perform all "mods" BMW deems necessary to make the car up to canadian "standards". This is where they really shaft you. Can range from 1k to a reported 8k in some cases. I would never import a BMW unless the dealer I am purchasing from would issue me a free and clear recall letter (which they are technically not allowed to do). That would allow one to bypass the BS at the BMW dealer in Canada.