Here is a link to the CorvetteForum thread/post from a dealer (Boardwalk Chevrolet). Note their comment at the bottom of their post......
Out Of The Country (United States) Buyers can not buy new GM vehicles per GM's rules.
Take it from me (who has bought several cars out of the US),
the Canadian government doesn't care who/where you bought it from.
Only that it must comply with the Canadian government rules regarding compliance with certain safety features (DRLs, backseat child harness fastenings, etc.). All these requirements are posted on the Canadian government website.
It is GM who is saying that their US dealers cannot sell to out of US customers.
And, as for the warranty.... it doesn't matter if the car is new or used,
you must have it in Canada for 6 months before the warranty can be transferred/honoured.
I had this situation with my 2001 Camaro SS (bought in 2002),
my 2007 Corvette (bought in 2008), and
my 2012 Camaro SS (bought in 2012).
And, as for $$$$...
It does depend a lot on the exchange rate, and what price you are able to agree on
as per the "market" rate for said vehicle.....
In 2002 (my 2001 Camaro SS), I paid US $17,500 (it was a perfect car with 13000 miles on it) (a steal)
Canadian $$ cost me $22K... but after transport and brokerage I still saved about $2000
In 2008 (my 2007 Corvette Z51 6-spd convertible), I paid US $47,500 (it was a perfect car with 5000 miles on it)
Canadian $$ cost me $48K (exchange was almost even) ... but after transport and brokerage I still saved about $4000
In 2012 (my 2012 Camaro SS/RS), I paid US $33,500 (it was a perfect car with 5000 miles on it)
Canadian $$ cost me $34K (exchange was almost even)... but after transport and brokerage I still saved about $5000
So..... there are a lot of factors to consider.