Any vehicle that comes from offshore, or outside of NAFTA, has to pay a 6.1% tariff under Canada's bound most favoured nation rate. That would include companies that have large operations in Canada, like General Motors. When a company like Hyundai sets up a plant in Alabama, obviously they are able to export that product to Canada without paying a tariff, as long as it meets the NAFTA North American content restrictions, in which 62.5% of the content has to be produced here in order to get tariff-free access.
The important point here, though, is that experience has shown that these investments in the southern part of the U.S. by companies like Hyundai, or the Japanese automakers, are not a replacement for imports from offshore; in fact they are a complement to them. They'll get production coming from Alabama, and that will not in any way reduce the imports coming from offshore.
So I don't think Mr. Burney's earlier point is quite accurate, that they're going to be producing in Alabama anyway so it doesn't matter. Past experience shows that production coming in from Alabama will be on top of the imports continuing to come from South Korea.