I ordered my Cold Air Inductions CAI through SPI and picked it up there. I probably paid more doing it this way than ordering it from the states but I was in a hurry.
If you ship one to your GF's US address you have 2 options. Install it over there and don't declare it or leave it in the box, declare it and pay the 13% HST tax at the border.
HTH
BTW, the guys at SPI told me they can get almost anything that's out there for our cars.