The easiet is for you to fly it to the owner in Canada. To the location where it will sit until it can be inspected. Get the funds transferred before you leave. You have to have a us liscence to fly the us registered plane so this makes it easier for the buyer. Then it is up to the new owner to do an annual and get the assorted items changed to pass the MDRA inspection. Some owners get the buyer to sign a waver to terms you see fit. If the plane is built per plans and to aircraft standard, there is not much to worry about.
 
If the new owner is, or can get, checked out on RV's, it isn't difficult for them to import the aircraft. That's how I did it. The previous owner de-registered it in the US, I registered it in Canada, and then went down to get it. I placed temporary registration marks on it using vinyl letters from Staples, after covering the US registration.

The FAA will issue a ferry permit valid from the US airport where it's based to the border, and TC will issue a ferry permit valid from the border up to the airport where it will stay until the import inspection is complete. COPA provided insurance, no problem at all, and I fully briefed them that the aircraft would be on a temporary permit and pre-inspection.

Note that the aircraft has to have 100 hours logged before it's eligible for import, and there are a few Canadian requirements for equipment and markings that don't line up with the US requirements. You don't need any of this to import the aircraft, but you do need it to complete the inspection and registration in Canada.

I'd be happy to answer questions if you elect to use this method.
 
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