"iPad will be available in both Wi-Fi and Wi-Fi + 3G models in late April in Australia, Canada, France, Germany, Italy, Japan, Spain, Switzerland and the UK. International pricing will be announced in April. iPad will ship in additional countries later this year."
The current MacBook Pro lineup is $100 more in Canada for all models (from $1199 -> $1299 to $2499 -> $2599) with the base Mac Mini $50 more. The price difference is probably close enough to duty that it won't be worth it to cross the border.