This commercial probably just plays in Canada. Its for a new SUV. A Newfie salesman is pitching the vehicle to another guy. He's speaking with a thick Newfoundland accent and using words and phrases that are very uncommon to the rest of the country and unusual for selling a vehicle. The customer answers back in Newfie with English subtitles.
There's great phrases. It just goes so fast I can never get the entire dialogue. Stuff like this:
"Me mother always said if you got one line you can always use two hooks!"