Looks like if you were going to emigrate to the Great White North you should have done it last year! 
The 323 (which is a great car) is the loss leader. It sells for $34,900 here, $5k less than the 328. It is within $1k of the 128 coupe. They get the price down by every means possible, including restricting options. Then they run ads in the paper saying "Yes, it is true, you can own a new BMW for $34,900" Since the CDN dollar has moved $.25 (negative) against the US dollar in recent months, any tool they have they will use.
I looked it up and noticed that they are including alloy wheels. They used to use steel wheels and wheel covers on this model. Alloys were an option. Now, there is one wheel choice, 2 interior colours, four metallic paint colours (all at extra cost), and just about no options. If you want more options, you buy a 328.
You can still move here. We are fully dedicated to metric and would make you feel right at home 
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2007 X3 3.0si, 6 MT, Premium, White
Retired:
2008 535i, 6 MT, M Sport, Premium, Space Grey
2003 X5 3.0 Steptronic, Premium, Titanium Silver
2002 325xi 5 MT, Steel Grey
2004 Z4 3.0 Premium, Sport, SMG, Maldives Blue
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