some BFG step-up RMA details:
I just heard back from Jeremy from BFG (quick response +1) and as SKYMTL said the step-up is done through IL.
BFG assured me they mark it as a warranty replacement RMA to get it through customs.
I also asked if they would verify that their step-up quote was in US dollars (wasn't mentioned although it makes sense) and it is.
The step-up at BFG is a bit different than at eVGA as BFG caps the value they will give you for your card based on the lesser of their
trade-up-matrix value list or the price you paid (sort-of).
Oddly, they gave me credit for my purchase price of $289 in US dollars although I paid $289 CDN and they didn't deduct the $50 rebate which I have already received and cashed. I paid $289 -$50 rebate = $239 CDN = $192 US.