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IMporting a car to canada is actually quite cheap and easy. Total costs should be under $500 in documentation. Most cars are built to canadian safety and emissions already (why have two models for the same continent?). Any car built in the USA is import tax exempt (subaru legacy gt limited is assembled in Indiana, so it's exempt).
You could buy the legacy for $26k USD, drive it home to Canada for $500 in paperwork and you'd pay only 7% tax on the purchase I believe...
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