ditto on carcost.ca
as much as it is an industry sponsored type of service - their report does provide some reference when setting your negotiation points
you'll see approx 7% difference between MSRP vs 'dealer invoice'
both numbers are highly suspect LOL as once you present your FIRM 'i'm out the door' number, and it's accepted
then the dealer will rearrange their numbers on the purchase invoice so their numbers suit their internal accounting purposes
ie we wanted 37,500 OTD, gst, fees, etc etc etc all included, ended up at 37,660
based on msrp of 35,040 with 1900 in extras/options
so was 35870 + gst
the invoice said 33,880, then options, fees, etc etc after that
carcost said 35,040 retail vs 32,800 wholesale (options etc NOT incl on those numbers)
so approx 3.25% 'markup' on the paperwork we saw
could also look at unhaggle.com - not worth the $$ for full feature IMO