They do and they don't here. A Corolla doesn't quality for luxury tax & the environmental tax on an ICE vehicle is less. But you're right, most of the other taxes are applied equally. Manufacture's list base price here is $26,605 - https://www.toyota.ca/toyota/en/build-price/corolla You can find 2024 models cheaper than that from dealers in the GTA - low $20k's. Generally prices with fluctuate a bit, $22,500+ / $22,700 + fees & taxes. A Corolla can be had for under $30K (cdn) here. Even a fully equipped Corolla is no where near the cost of a mid-optioned Model 3. Not in the GTA / Toronto anyway. Tesla doesn't seem to allow their dealers any leeway on pricing. It would be worth it for you guys using your USD exchange value to buy Canadian vehicles and import them to the USA. You're gaining almost $0.35cents on every dollar USD vs CDN, a large advantage.