1. Canadian resident is not allowed to buy new vehicle in US market, but you can buy used one.
2. You pay GST at board, and pay PST in license office. PST is calculated with the higher of the sale valule, Canadian market value and insurance value. You have to pay RAV (
www.rav.ca) office ~$210 for import inspection. If the vehicle is made in NA (US, CA or Mexico), no custom duty. Otherwise you pay duty depends on the original country.
3. You have to buy temp license and insurance to drive it back to Canada, or pay a shipping company to ship it to Canada.
4. If the vehicle doesn't meet Canadian standard, you have to pay extra cost for the modication. If you fail to get it within 45 days, you have to re-export it or destroy it.
5. You have to pay for the safety inspection and E-test when you license it. (around $100 if everything has passed).
6. The most complex thing is the documentation for the export (from US board) and import (at CA board). e.g. title, recall clearance letter, letter of sales etc.
Good luck.