As a general rule, used cars that are at least 15 years old can be imported from the U.S.A. and are not subject to safety and emission equipment requirements. Age is not determined by model year; the month of importation must be at least 15 years after the month of manufacture of the vehicle.

If your vehicle is less than 15 years old and was manufactured for sale in the U.S., you must first determine whether it qualifies for importation. Transport Canada's Registrar of Imported Vehicles (RIV) program ensures that qualifying vehicles are modified, inspected and certified to meet Canadian safety standards.

Upon arrival at Customs, a qualifying vehicle will be entered into the RIV program. The registration fee is $197 in Quebec and $182 in other provinces. Within 45 days, the vehicle must be altered at your expense to meet Transport Canada requirements (it may need daytime running lights and metric labels for instruments, for example). You won't be able to register and license the car in Canada until it is modified and inspected. The RIV Web site contains a list of eligible vehicles and detailed information about typical modification and inspection requirements.

If you want to bring a car in to Canada then this site is a MUST read

http://www.riv.ca/english/html/how_to_import.html