[Christien]

No - commercial importing is done by a licensed, registered dealer as a wholesale purchase/import with the intention of selling at a licensed dealership. You'd be doing a private import, however as I understand it rules are completely different if it's your own car and you're moving from the US to Canada. If I'm not mistaken, it's tax exempt (though I could be wrong). It'll probably need an e-test, maybe a safety. Best to do some reading at riv.ca.