JD after seeing your post, being from Alberta, I thought this was a great deal with the current exchange rate. I went on the Subaru USA website and priced one out, after I priced it out, there was an option to check dealer's inventory, I entered in the Zip code for Great Falls MT (59401), The Subaru USA website came back with 3 dealers, the one in Great Falls did not have any 2006 Impreza in stock, the one in Helena, Placer Motors had a couple of 2006 Inprezas in stock including one WRX - VIN - JF1GD79616G505067, the other 2006 Imprezas also had VINs that starts with JF1, I also tried other ZIP codes and all the VINS for the 2006 Imprezas that were in dealers stock starts with JF1. So I think it's pretty safe to say all 2005 Imprezas are from Japan, so the 6% duty has to paid if you're importing from the US.
JD, I'll still be interested in your final cost if you are still importing one, and also if the warranty is honoured here. It still be may be worth it to import one if the exchange rate are right.