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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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
Tired of spam? Yahoo! Mail has the best spam protection around
http://mail.yahoo.com
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