There are several aspects to consider when importing to Canada.
1. Goods and and Services Tax. 5%. No way around it.
2. Duty on things not made in North America (ie covered under NAFTA) - usually 6.1%. - ie European Cars
3. To import an non-motorized implement only GST +/- duty will apply.
4. To import a road-going motorized vehicle (ie. a truck or tractor, or ski-doo, or quad) you have to send documentation to the US Border officials AT LEAST 48 hours in advance of you bringing it across the border. If I remember correctly this is the bill of sale, CLEAR title or Manufacturers documentation if brand new, and a release of any recalls by the manufacturer (often stupid things like running lights on a car, or the anti-theft key systems). The US side then stamps the vehicle as 'exportable' and you can then take your docs to the Canadian side (CBSA) and 'import' it. You can fax all of the info to the US Border, but you MUST present originals upon arrival. I know this after spending an unexpected night in a Shelby, MT Best Western...... uuugghhh.
5. A trailer is much the same, but you don't need to 'export' it through the US border patrol. You do need to import it on the CDN side, and do the RIV.
6. If it's a road going vehicle, or a trailer, you need to do what's called the RIV (registry of imported vehicles). You start the process at the border with CBSA, pay 210$, and then you have a month or so to get an inspection done at Canadian Tire. BEWARE - bias ply tires are not allowed on the inspection - must be radials. Remember that you need to have the vehicle insured for the journey, and some kind of temporary registration in place...... or a stray license plate.....that may be lying around the garage......
7. Someone mentioned a broker. If you're importing something small - ie. in a box, and the US shipping side is willing, if you write "gift under 60$", it'll sail through. If it's something more substantial and you are not physically present at the border when your goods are crossing, someone has to 'broker' it across for you. Carriers (UPS, FedEx, USPS, Purolator, DHL, etc) all have importation services, and can do it for you. THIS IS WHERE UPS COMPLETELY RAPES YOUR WALLET - BEWARE!!! I don't allow anything to be shipped up to me via UPS. The alternative is to enroll the services of a Broker - I use a brokerage called Percy Davis (call Barry O'Handley - great guy). You can set up an account with them pretty easily. They'll work with the shipping company to get things cleared at the border lickity-split. This would likely be the easiest if you are shipping implements up. The cost is nominal, and it make life much easier. Cost is usually less than 1% of the value of the shipment.
8. Shipping. I made a connection with a company called Horizon Logistics that can find great shipping rates throughout NA. They arrange for a hand-off to a Canadian carrier to get it to it's final destination. BEWARE OF MANITOULIN TRANSPORT - not friendly. Horizon is very solid. Call and ask for Janet Tussey.
Hope that helps. Let me know if you have Q's.
-Jer.