There are importers and there are Non Resident importers.  A Non Resident Importer (NRI) is considered any company that is registered to import into Canada but is not a registered Canadian company.   As a NRI you are paying all duties and taxes required to the CBSA for importations but there could be regulatory requirements to your Canadian client that are also required.  As a NRI is not Canadian it is reasonable for one to assume that there are rules, registration and security that must be in place before any importations can take place.  The OC are industry leaders on setting up and working with an NRI to ensure that all registration, regulatory and documentation are in place prior to importing.  Click on this link to walk through a guide to becoming a NRI for Canada.