Actually I just wasn't sure what you were complaining about, it wasn't clear in the original post. I thought it might have been about the cost/requirement to get it inspected.

I do understand the argument, but that's probably over simpifying it a bit. Toyota CANADA, if they are like every other company operating here, will pay a massive amount of business tax (much more than the U.S. by the way.).
By buying the car in the U.S., that business tax went to the American government, not the Canadian one. It's hard to leave that out of the equation. Expecting the Canadian government to give you money to support the U.S. government is probably a bit of a stretch, but good luck with it. Still, all politics aside the concept makes sense, the theory is a more fuel efficient car helps Canada meet it's infrastructure targets, such as Kyoto, hence the rebates. Unfortunatly "all politics aside" is rarely a statement any government will make.

Good Luck!

Dang