Well, most games are actually cheaper when you import them from, say, videogamesplus.ca than when you buy them domestically. A little example: Pokémon Omega Ruby lauched at 39,99C$ in Canada and at 44,99 in Europe (with some stores also carrying it for 39,99).
When you import from VGC, you pay 7,49C$ for shipping, which means that the game now is 47,48C$ or ~33,50 (incl. a small conversion fee). Now, if the game gets caught in the customs, you pay (in Germany, at least) an additional 19% tax, which raises the price to roughly 40. And that's if it gets caught up in customs, which, most of the time, it doesn't.
Exceptions are, of course, Atlus games priced at 49,99$/C$, since the only example that got a retail release, Persona Q, was released at the normal 3DS game price of 44,99/39,99 (depending on stores since there's no clear MSRP on European 3DS products as far as I'm aware). Here, you'd pay slightly more (~40,50 w/o customs, ~48-49 with customs).
Edit: Actually, I just saw that Pokémon is 44,99C$ on vgp, so imagine I cited a different 3DS game (e.g. Monster Hunter 3G or the newly announced Etrian Mystery Dungeon)