You have a few issues to deal with. First, when you landed as a PR I assume you did not include the car in your goods-to-follow B4 form. So it may now be too late to import the car tax-free to Canada. There have been cases where people have landed as PR and submitted B4 forms, left Canada to wrap up things in their home country, and then when returning back to Canada have been able to add additional goods into their list and been exempt from taxes. Whether you can add additional goods not initially declared at landing will depend on if the CBSA officer you encounter allows it. If you've already been a PR living in Canada for a while, don't count on it.
Assuming you can NOT add the car into your exempt list of goods, then you will need to pay FULL TAX on the VALUE of the car. It doesn't matter if it's a gift, tax will be based on the book value. And if the car was not manufactured in N.America, you will also need to pay duty.
In addition the car will need to be brought up to Canadian safety standards before it can be imported. This includes things like getting daytime running lights installed.
Other than that, make sure to read the CBSA section on importing a car. I believe you need to make an appointment in advance to do so before you drive it to the border, and ensure that car is in your name and with no liens on it.
