[PUP] Canadian Tax on Boats

[John Marshall]

The second document on import duty confirms what I'd seen and reported  
earlier... to leave the vessel for the off-season, you have to have an  
approved (by Customs) work order from a Canadian yard that covers the  
period of storage, describes the work being done, and the E99 form  
describing the work is affixed to the vessel. The document further  
proclaims that "Operational checks" are performed at marinas for  
compliance, and a vessel that isn't in compliance can be "seized or  
forfeited".

Check out sections 50 through 60 of the second document below.

I suspect there is a big issue here around compliance to the law, and  
enforcement, but the remedy if you aren't playing the game right  
sounds ominous. Maybe all the ship yards and marina's play along.

John Marshall

On Nov 4, 2007, at 5:17 PM, Lance Leuthesser wrote:

> We too are planning to take our boat to Canada, cruising to Alaska  
> and back during the season, then leaving the boat in Canada during  
> the off-season.  There appear to be three taxes that could  
> potentially come into play, the PST (Provincial Sales Tax.), the GST  
> (Goods and Services Tax - national level), and the import duty.  For  
> British Columbia, the following document appears to address the PST,  
> which as I read it should not be levied:
>
>  http://www.sbr.gov.bc.ca/documents_library/bulletins/sst_115.pdf
>
>  Regarding import duty, the following document addresses that issue  
> and the "service/maintenance" requirement:
>
>  http://www.cbsa.gc.ca/E/pub/cm/d2-1-1/d2-1-1-e.pdf
>
>  I can't seem to put my finger on anything pertaining specifically  
> to the GST for non-residents bringing boats into Canada, but I have  
> a vague recollection that it's not a problem.  Trouble is, my vague  
> recollections are getting really vague!
>
>  I'd sure welcome any more info on the subject, as well as info  
> about the availability of marina space in BC which appears to be  
> getting really tight.
>
>  Lance Leuthesser
>  StarPlath N40-60
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