According to CCRA and DFATD (my employer) the Toyotas and Hondas manufactured in Canada (t least the ones in which the amount of Canadian-made components passes certain percentage -- Civic and Corolla) are considered Canadian cars and therefore escape import duties, as do the cars made in USA and Mexico that have adequate North American content (thanks to NAFTA). According to the Government of Canada, the ML, X5, Camry Accord, Sonata, and a number of others are American cars, not Japanese, German, or Korean...