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Used X Massive Price difference US vs Canada, and Financing/Import viability?

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Hi, I am interested in a used X, seems to be the best value for money as I need to be able to tow our boat to the lake.

I noticed massive price difference between used X in Canada vs US:
Canada 80k CAD 2019 https://www.tesla.com/en_CA/mx/order/5YJXCBE42KF188411?titleStatus=used#overview
US 45k USD 2020 X LR https://www.tesla.com/mx/order/5YJXCAE25LF270224?titleStatus=used&redirect=no#overview

Thats a massive difference in used pricing! few questions:

  1. What explains it? Why would I ever buy one in Canada? given such a gap.
  2. Is it possible to get financing for purchasing in the US, as Canadian and then bring it over the border with registration etc?
Thanks!