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There is little value in looking at this from a U.S. price perspective especially since the car is in Canada. The price after taxes for a new 350Z Touring in Vancouver BC is $50,000 CDN.
$50,000 CDN roughly equals $40,500 USD. Cars simply are more expensive in Canada and importing a car is not easy since you have to pay taxes, duties, inspections fees, fees to bring the car into compliance with Canadian standards, not to mention flight time and effort necessary to choose the car etc.
$35,000 CDN is a very fair price compared to a new Z in Canada....