You wouldn't have a problem with customs because the car is over 15 years old and therefore safety standards do not have to be met ( daytime running lights etc.) Just present bill of sale at Cdn. customs and pay the taxes owing on the sale. Once in Canada, the vehicle must pass a safety check ( brakes etc. ). After 20 years of age the vehicle will not need to be smog tested. Just take the safety and bill of sale to the DMV and pay provincial tax and you're done. Since the vehicle was in Canada before, you shouldn't have to pay duty tax on it. Total tax charged would be less than 15%.