Alright, the cost associated with importing and modfying magazine to comply with Canadian laws has been talked to death, pretty much the prices most of the retailers in Canada are within reason, if you think you can do it for cheaper than go ahead and do it than sell it on EE, I am pretty sure you will be able to cornder the market in this country in no time.
Just remember they have to pinned before they can enter the border, so you have to either set up shop in the US or hire someone down there to do it for you.