I can't believe other people are actually having this conversation..... Since I just had it the other night with a buddy of mine who is a plummer.

He's not aware of any regulations about "importing" a toilet from Canada (you can own one in the U.S. you just can't legally hook it up.) The tricky part, at least for me, would be getting it installed. Where I am you actually need to pull a permit to replace a toilet. Since that's the case no plummer will install it. All's I'd have to do install an illegal toilet (can they get a search warrant for that)?