The greatest ease of federalization will be with a 1999 model SV. Please note that not all for some reason are easily federalizable -- that's why it is best to start with the '99's, as they at least should have the child safety bolt under the passenger seat back required by Canada. This safety bolt attachment is part of the sub-frame and can cost upwards of $50,000 to implement if not on the vehicle. Roadsters are supposedly exempt from this requirement as they are considered "limited/special edition production" vehicles.
Anyway, firstly find a couple of different vehicles that interest you and get their VIN numbers. Then call Alex @ Lamborghini Toronto with these numbers to check on their importability into the Canada. Once determined that a particular vehicle can be brought in, it will likely cost you around $15,000 for the Federalization requirement implementation. With Lamborhgini, each car will have slighly differing requirements and it can depend on the individual Canadian government import officer's mood as to what may be required of you in particular to modify on the vehicle!?!
Some straight forward differing aspects: speedometer changeover, front and rear bumper standards between three and five mph, daytime running lights, etc. It is a process, but if you plan on keeping the vehicle for the long term, then why not get exactly what you want from a marketplace with a much larger selection.
Just be careful as to whom you get your vehicle from -- the last Vancouver person who brought in and federalized a "certified" SV from a Florida dealer found themselves stuck with tens of thousands in repair bills before he even got to drive his car that was supposed to be perfect.
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