Are there any rules or taxes to be paid on a car coming from the US to Canada? My fiance will be moving here in the (hopefully near) future once we are married and he gets his status, and he wants to drive here with his things and bring his vehicle (an SUV). My questions are - what are the rules at the border with his items and belongings, if any? And, does he have to pay to bring his car over here at the border or at any point in time? Thank you.