I have been going back and forth on this for a while. I purchased a vehicle in the U.S. after landing as a PR in Canada, but before moving to Canada to establish a residence. That was 3 years ago. I have never brought the car into Canada, because it won't make the trip right now. Can I declare the car on my return from the next trip to the states, w/o actually bringing the car with me? I guess what I am saying is can I declare it and take care of the tax and then import it at a later date? I have a notarized bill of sale from when I bought it three years ago, will that work to establish value? I tried calling the Border Information line, but they were clueless......