I purchased my 99 with 40k last year from a dealer in Michigan for $19000usd, had to pay their sales tax came to aprox. $20000usd picked it up myself and drove it accross the border (skip the US side inspection saves you time and they dont tell you that you have to ur just supposed to, Canadian side said I found a loophole I guess).
On the canadian side I had to pay 7%tax and 7% duty in and out in under 20mins. After that you have 90 days to have it certified and etested and the speedo switched over (electronic just takes a second) and daytime running lights (search DRL hack takes like 5 mins). and from there on its smooth sailing.
Btw in total taxes and all included it came to aprox. $24000cdn at the time 99 boxsters with low mileage were going for around 27-30k so I save myself quite a bit of cash!
you have to do a little running around for all the paperwork but in all it was well worth it! more infor on the paperwork here at
www.riv.ca
If I had to do it again I would have looked into which states will not charge sales tax on vehicles being registered out of state (or country) their are only a few states that do charge Michigan just happened to be one of them
if your from toronto I'd suggest you look for one in ohio and drive and pick it up if you pay to have it shipped the shaipping and brokerage wont make it worth you while.
Hope that helped a bit
good luck
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