Ok. So I just called.
And the basic is this... based on today's legislation, if an AB resident (or anywhere outside of BC) is moving to BC and bringing his/her car, it's exempt from tax.
In my frd's case, since he is already an AB resident (he no longer has BC DL, MSP, and would be filling taxes as an AB resident for the next two years.
However, they "might" require additional information such home rental agreement, work agreement... etc to prove that it was a legitimate move.
My best take out of this is that for a regular car, one probably won't face any scrutiny. However, if you are bringing back a Ferrari or Bugatti, you better have all the evidence they can possibly require to prove that you didn't do such a thing for convenience/tax evasion.
Now... if one were to get a million dollar hyper car...
