Canadian Delivery Question?

I'd get the new owner to take delivery on the American side. Reason is if you take it across, you will have to clear it thru customs and now it becomes a commercial transaction and you will almost certainly need an expensive broker. If the new owner takes it across, it becomes a personal transaction and it will be done quickly and with minimum hassle. I assume the car is over 15 years old. If newer, the new owner will need to pay a fee to the Registrar of Imported Vehicles and also meet the necessary guidelines.

http://www.riv.ca/Home.aspx