On Nov. 4 Tim Johnson wrote "I'm planning to leave my boat in a marina in Canada for the period October - April of each year, for a period of 3-4 years. In each April, I would cruise north to Alaska, then return to Canada in October. I spoke with a fellow at 1-888-CANPASS about this and he was of the view that this conduct would make the boat a Canadian boat and thus subject to Canadian tax of 14%. Ouch! Can any members of this forum shed any light on this subject? I just calld Canadian Customs in Victoria 250-363-0343 and was informed that US citizins with a home in the states can keep their boat in Canada for 12 months and if they remove it for even a portion of a day to check into a US port can keep it another year in Canada. This process can be repeated indefinitely as long as the owner visits his boat occasionally. Bob McDermott 48' Diesel Duck