This race car is SG Motorsport Nissan 240SX also known as “Sandra”. The car brought them 1st place in class at CTCC (Canadian Touring Car Championship) in 2007. For 2008 they prepared Nissan 350z Koni Challenge Car.
After the end of the ’07 session the car parts were for sale. Nissan S14 “kouki” was powered by SR20DET NVCS engine with HKS Step 1 camshafts and Apex’I 86mm headgasket. The result was 350WHP. Here on THIS link you can check what else was installed in this beast.