There seems to be a debate about the taillight but according to the website it does a side by side comparison (with photos) of CDN and U.S. models. With my luck, i would get someone who knows the difference and refuse to issue paperwork or clearance. I'm going to err on the side of the regulation which shows that I need to have the light installed. I have a BAL-1 ready to go on which is really a fantastic light. Have not determined if I am supposed to have some sort of rear fender mod but hopefully that is not the case. Will need to read some more on that subject.
I maybe wrong (as I have never imported a bike myself) but it my understanding (from friends who have done it) that the ONLY debate regarding the rear fender taillight being necessary for Canadian registration is whether or not you wish to have extended warranty on the bike... It is a "Deeley" requirement to ensure the bike is DOT approved to get extended warranty and it IS debatable if having the fugly taillight installed is the only way to have it DOT approved??? I personally do NOT believe so because the U.S. SE Road Glides do in fact have a brake light! In fact they have 2, one on each side of the fender which makes them even more visible in my humble opinion.
Just so you know, my friend who imported a '09 SERG back in 2011 looked into the warranty issue and what all was involved and just for the taillight to be installed he was quoted over $3,000.00 due to the fact that you require an entire new rear fender. At least this is what the dealer informed him.
As mentioned previously, he decided to keep the clean look without adding an additional taillight, spent $35. on the CT safety and paid for a new ownership and plate and the MOT and he was done! He has been riding his beautiful bike for the past 2 seasons worry free and never has he been questioned about his bike not being compliant with Canadian MOT regulations, except for the reminders from his dealer that he could still get extended warranty IF he spends a lot more that just the $1,700. for the warranty itself. Is regular answer is... "Nah, no thanks, my bike is just fine the way it is and running great, but thank you very much for the offer."
You have to do what is comfortable for you, and I wish you the best with your new bike whichever you decide for the rear fender and brake light assembly.