Not Ranked
Just to explain a bit more, Canadians are not allowed to import a Kit car into Canada. This is a Transport Canada law and is enforced on thier behalf by Canada Customs (border guards).
The reason for this is TC wants to ensure there are no shoddliy built kitcars coming into Canada. (Don't get mad at me....i.e. don't shoot the messenger).
Now, a kitcar doesn't necessarily mean assembled. As long as there is a body and frame together, it is considered an automobile, even though it is dissassembled. The body and frame can even be in seperate shipments, but it's still illegal.
However, TC recognizes it is against ...er....entrenpreneurism?.....rights of citizens?...monopolies?....something along that line......to keep someone from building their own car from parts.....i.e. more or less "scratch".
So, parts may be brought in, but the body and frame definately need seperate reciepts, etc.
To my knowledge, only Factory Five has bothered to deal with Transport Canada, and actually has established Canadian Custom Tarriff numbers for their two main shipments.
Even still, some Canadian "entrepeneurs" (spelling) have tried to represent out-of-country Kit Car companies, and tried things like importing 10 frames at a time, but eventually, the "law" put them out of business.
It's a tricky thing to do, but can be done, and legal at that. It's not a loophole, it's an allowance that makes it absolutely impossible for a person non-inclined to build, to import a kitcar already built, or at a minimum, consisting of a body and a frame, into Canada.
Now, in the eventuality a Canadian wants to build a kit, he must get a Customs Broker, Depsite Canada's Freedom of Information Act, it is almost impossible to get Tarrif Number descriptions unless you are a Broker. Once armed with photo-copies of the Tarrif Numbers and their descrioptions, bringing the parts across the border should be quite easy.
Certificates of Origin may also be required as they pertain to the US-Canada Free-Trade agreement and may affect the duties imposed (i.e. $$$ you ahve to pay on imported items).
Now, I am basing this on research I did many, many years ago. It is up to you to find out the current situation, but as far as I know, it hasn't changed.
PS: I know this doesn't affect the original poster's desires, but thought it opportune to mention it here. And "hey", what about Johnex? They made a pretty good kit and it is in Ontario....available right up to turn-key I think. They still in business?
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