I'm currently in negotiations with a couple of dealsers down in Portland, Or and they've all got direction from Toyota not to sell directly to Canadians for export purposes. Granted they'll do it if there is a way to without pissing off their supplier. Basically, in years past they wouldn't even start the registration/titling paperwork if the vehicle was to be exported but now toyota insists that the truck be registered/titled in the states after purchase. Luckily for me, I have an Aunt living in Portland so either I'll buy it and register it using her address or alternately have her buy it and then transfer it over to me.
If you haven't imported a vehicle from the states recently it would be a good idea to visit
www.RIV.ca and read up on the requirements. Basically, US Customs needs a copy of the title or the MCO (Mfg Cert. of Origin) along with the completed export form dropped off to them or faxed at least 72 hours prior to the export. Not sure if the MCO will suffice on a vehicle that the titling has already started on. Would suck to have to wait the 2-3 weeks for the state to produce the title for you to submit it to US Customs. I'm hoping the MCO copy will still be okay even though the vehicle is in the process of being titled. Will find out I guess. You then have to stop at US Customs on the way out ofthe US (after the 72 hours wait time) and they will stamp/emboss the paperwork for you to produce to Cdn Customs (your next stop). You fill out more paperwork there and pay your GST and PST (not for you though, you lucky dog

) and pay the RIV fee ($206.00 with tax) and away you go. No duty on the now made in the USA Tundra luckily. You need to get a recall clearance letter from the manufacturer (I think one from the dealership will suffice too if it's done correctly) and fax that to the folks at RIV and they in turn will mail or fax you an inspection form to take in to Canadian Tire for a quick inspection. Most common alteration required is the daytime running lights (although most of the Tundra option packages have this included now). You'll then most likely need a provincial inspection as well (everyone wants there blood money after all). I believe you have 45 days from the date of import to have all this inspection and modifications done. I'm just finishing the process on importing a couple ofquads and a trailer me and a buddy bought down in Seattle. Actually quite easy considering the amount of money to be saved, especially now with the extra $2500 US incentive (that's not being offered to us up here).
Good luck in your shopping.