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According to Registrar of Imported Vehicles http://www.riv.ca/ and Tranport Canada's List of Vehicles Admissible from the United States http://www.riv.ca/english/US_vehicle_admissibility.pdf

On April 12, 1995, a new Motor Vehicle Safety Act and revised Motor Vehicle Safety Regulations were proclaimed. The
new Act allows vehicles originally manufactured in compliance with US laws for the United States market to be imported
into Canada provided they comply at the time of main assembly with mandatory Canadian Motor Vehicle Safety
Standards (CMVSS) such as CMVSS 210 (seat belt anchorage). The new legislation makes it possible for the vehicle
to be modified in certain areas (bumpers, child restraint tether anchorages, daytime running lights and some
labeling requirements).
ALL 1992 TO 2007 PASSENGER CAR MODELS ARE ADMISSIBLE FOR IMPORT EXCEPT:
1992 COROLLA
1992 TO 1994 TERCEL/PASEO
2000 SC400/300
2000 TO 2005 MR2
2005 & 2006 SCION tC
The Registrar’s fee is $195.00 Cdn plus GST at Designated Ports and at Non-Designated Ports, The importer is
responsible for the actual costs of modifying the vehicle. There are also fees and charges resulting from failure to pass
the initial inspection within 45 days.
There must be evidence - Compliance label or manufacturer’s letter - that the vehicle was built and complied
to US Federal Motor Vehicle Safety Standards
at the time of main assembly.
The key seems to be "built to US standards" and not "built in the US". Don't take my word for it, that's simply my interpretation.
 
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