
I was looking at the Polaris General website, and there is a comparison feature that compares the general to the Can-Am Commander XT. I found the comparison somewhat biased though, so I decided to do a more impartial comparison myself. Check out what I have put together below and feel free to add to it.
Polaris General 1000 EPS
Price: $17,499 (US)
Engine: 4-Stroke Twin Cylinder DOHC
Horsepower: 100 hp
Front Suspension: Dual A-Arm with Stabilizer Bar 12.25" Travel
Rear Suspension: Dual A-Arm with Stabilizer Bar 13.2" Travel
Ground Clearance: 12"
Payload Capacity: 1,100 lbs
Tow Capacity: 1,500 lbs
Wheelbase: 81"
Other notable things I found were the 4,500 lbs winch that comes standard, and the "Lock & Ride" system that allows for quick and easy installation of removal of accessories.
Can-Am Commander XT

Price: $14,749
Engine: Rotax 800R or Rotax 1000 liquid-cooled V-Twin engines, both 4-cylinder.
Horsepower: 71 hp or 85 hp
Front Suspension: Double A-Arm with dive-control geometry 10" travel
Rear Suspension: Torsional Trailing arm Independent rear suspension with external sway bar 10"
Ground Clearance: 11"
Payload Capacity: 600 lbs, 400 lbs upper level / 200 lbs lower level
Tow Capacity: 1,500 lbs
Wheelbase: 75.8"
The Commander also comes with a standard 4,500 lbs winch, and touts its Trimode Dynamic Steering that can be adjusted to different types of terrain.
-----------------------------------------------------
I see two main things. The Polaris General is more capable and powerful. If that is what you are looking for, you have your winner. It also costs about $3,000 more than the Commander which is definitely something to consider as well.
Anything else you would point out? Please add to the comparison.