I imported my Nissan LEAF from the United States into Canada in the fall of 2014. These are the steps I took at that time. Requirements may have changed since then; please check into all of the steps yourself to confirm.
General Importation Steps:
1. Decide on the car you want to buy.
2. Ensure the car can be imported into Canada and look into the upgrades/modifications that might be needed (for passenger cars, look at Transport Canada’s list). Check out the Registrar of Imported Vehicles site also for admissibility and importation requirements. In my case, I only had to have daytime running lights installed on my 2015 Nissan LEAF S (I did this once in Canada).
3. Buy the car.
4. Acquire a copy of the title and bill of sale. Acquire a letter from the manufacturer (probably via the dealer) indicating there are no open recalls on the vehicle.
5. Obtain an Internal Transfer Number (ITN) . This was a new requirement enacted just before I exported. As I didn’t have a US address, I had to get a Customs Broker for this part only, to obtain an ITN (I used Pacific Customs Brokers). (This cost me $175.90.)
6. Choose your preferred port of entry (out of the US, into Canada) and contact them to find out their vehicle export/import requirements. I used Sumas crossing, and had to fill out a form and submit the paperwork at least 3 days in advance of wanting to export/import (paperwork was their form, copy of bill of sale, copy of title, and ITN). ***Tip: ensure your date of export on all forms matches the date you show up at the border.
7. Get a binder of insurance to ensure the car is covered once you cross the border into Canada (I think it was valid for 10 days; the US dealer should provide you with something temporary to cover you in the US).
8. Once all paperwork is ready to go, pick up the car and drive it to the border. ***Tip: give yourself LOTS of time to get to the border. They have strict export/import times, it can take awhile, and you don’t want to miss your day.
9. At the border, you will export the car from the US, referencing copies of all the forms you have submitted to the border already.
10. You also must import the car to Canada, including submitting some RIV forms at the border, and paying GST.
11. Upon importation, get any modifications done (as per RIV requirements). I had to get daytime running lights installed (this cost me $172.56 at a local Nissan dealer, it could probably be done for less).
12. Get a provincial and federal inspection done. (Provincial inspection was done at my local Nissan dealer, cost $134.39. Federal inspection was done at Canadian Tire, covered by the RIV fee of $204.75. The federal inspection will also collect tire levy, $22.40.)
13. Bring all paperwork, including inspection papers, to ICBC (in my case in BC). They will hopefully allow you to register the car in BC. You will pay PST here and insurance.
14. Breathe a sigh of relief that your (likely) multi-week/month ordeal is over, and enjoy your EV!!!