In Canada, it is illegal to import a "kit car", however, you can import a "car kit" . . . seriously. We do it regularly, and can register a GT40 in Ontario as a "home built". You have to pay the harmonized 13% GST/PST at the border (5% if you live in Alberta). Transport Canada assigns a 17 digit VIN to it, and you can legally register it for the road. Once registered in ON, BC or where ever, you can easily move it to another province. To be legal, you have to supply components from at least two manufacturers. A body kit from one source, a chassis from another, Windsor block and ZF (RBT), Quaife, or Mindeola transaxle from another. Do it by the book, pay all the taxes, and you'll be OK. If you want to speak with us, feel free to call with questions.