For Garand

http://www.cfc-ccaf.gc.ca/en/owners_users/guide/default.asp

This is the official site of the government that lists all the regulations. It depends on your terms of restrictive. Those people who owned a full auto firearm before 1978 have them grandfathered. Those that had AK's and handguns with barrels shorter than 4.14" prior to 1995 have them grandfathered. If you own firearms in those classes you can buy and sell at will. Unfortunately no one else can get in those classes. The AR 15 is in the same class as a Colt Python or a Colt Gov't Model, you just take an approved safety course and have no criminal record then you can go out and buy 1, 2, 3, or 300 if you want to.

As for magazines, for bolt action rifles and .22 no limit, for semi auto rifles 5 rds (except for the Garand), semi auto handguns 10 rds. Importing firearms today is the same for you as it is for me trying to bring guns into the US. If you got lots of time and are willing to jump through enormous hoops it can be done, along with a ton of paperwork. We still get lots of American hunters coming up here though, so it is being done.

I checked the Canadian regs.

It seems that I do not have to be either a citizen nor a resident to get a regular PAL ($60) or a PAL ($80) that includes restricted guns (handguns, AR's).

As a non-resident of Canada I can also simply get a NRFD (Non-Resident Firerms Declaration) good for a year for $50 and not have to register them, but instead just declare them at the border or port of entry.

The NRFD is good for unlimited crossings and entries. You just re-declare them to customs and a new number is issued. The NRFD acts as the temporary registation for your firearms while you are in Canada.

If you get a PAL you have to register them, but it doesn't expire in a year. You can also use it to buy guns while in Canada just like a Canadian.

Interestingly enough, in Canada percussion blackpowder weapons and airguns of a velocity of over 500fps are considered regular firearms, which they are not in the USA. In the USA, for instance, you can order percussion revolvers through the mail, no paperwork.

As a non-resident you can bring in 200 rounds of ammunition tax free, over that you pay duties on. Canadian residents can bring in 5000 rounds plus 5000 rounds in components including 8kg of powder.

Mike, we were discussing Magazine modification recently to comply with our current regulations. This is how I did it;
I took some flat steel ,works easier than aluminum
- bent the first 3/4-7/8 of the piece to a 90' angle
- drill 1/8 hole in plug about 3/8 away from cut end (see pic)
- then cut a guest-a-mated length needed to fit 5 rnds leaving a little extra to file/cut off later
- made 2 bends so that the stopping end would fit evenly between the spring guide
and rear mag guide on the follower so the only thing making contact is the stopping end
- load 5 EMPTY CASINGS in mag (with follower) and file/cut down till 5 rnds fit
and plug is flush with floorplate. Leave a little room so the fifth round isn't too tight.
- round off corners of stop end so they don't catch the spring
- install follower and spring
- feed plug through middle of spring making sure the stop end is fit evenly between the spring
guide and rear mag guide on the follower
- install floorplate and align hole with plughole and rivet with 1/8 rivet plus an additional rivet about 1/2" away
- make sure the plug base sits flush with floorplate (end of spring likes to sneak in between)
or it won't fit tight and will move around and the stop end will usually jam up in the spring as did my 30 rd AR mags;

Thats all there is to modifying the 30 rd AR mags.