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That's sort of a multiple answer question. From a Canadian standpoint, currently the semi-auto ACR has its' FRT # frozen but the guns that are in-country are currently classified as Restricted or non-restricted based on barrel length (subject of course to re-classification by the RCMP). On that basis there is nothing to stop someone from possessing an ACR stock, however, should the gun get re-classified as a Prohibited Firearm then the stock (which i don't believe is made for any other model gun) could be considered a part of a prohibited firearm and possibly not allowed (in theory - not looking to get into the separate discussion of what exclusive parts of a Prohibited Firearm are themselves thereby prohibited from importation and possession... whole other conversation ).
Having said that, I know that Bushmaster's export permit specifically denied them the ability to export collapsible or folding or adjustable stocks (whether on the gun or separately)... on the other hand the permit we got from State Department for ACR's did not restrict the stock, but it did not allow us to import stocks on their own, just complete firearms... and my guess is that State Department made an error in overlooking that and we don't expect they'll overlook it again so we expect future permits will deny commerical export of the adjustable stocks.
If your US exporter can't get an approved State Dept. export permit for the adjustable ACR stocks then that sort of puts the brakes on importing them.
I am sure there are some gun addicts who is willing to taking the risk, buy it there and ship it on their own. I do not mean I am one of them. It is illegal you know.
There are no issues from US State for importation. Do the paperwork. May that change in the future; possibly. The State Dept is like a cranky teenage girl.. You may never get the same answer twice from them.