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Here is an article that I found useful when I brought a car from the US to Canada. Some of the government address have changed, but the web pages are still valid. The only thing that I know has changed is that the GST tax has actually gone down to 5% ... the article mentions 7%. I had all my paperwork at my finger tips and gave everything to the Custom's lady when she asked for it and it still took me the better part of a morning to get in and out of the Custom's office. Good luck. http://www.canadiandriver.com/articles/mj/import.htm

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Q: How do you import a used motorcycle from the US to Canada?
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