Importing to Canada
I just got my Mac 26D from Ohio in Nov. I had to pay 8% at the Ontario border. The rest of the tax (HST)you pay when you register it.
Get separate receipts for both the boat and trailer! The trailer will have to registered separate. In my case I had to take it to Canadian Tire and have a safety done. (Make sure the lights work and the chains are there.)
Don't forget that both the boat and trailer will have different titles. Make sure the title says it has no leans. (On both of mine it is printed right on with all the other info)
CHECK the boat for anything that shouldn't be coming over the border. (guns, drugs...) I had a list of items included with the boat purchase. Ie: 4 sails, 8 life jackets, Flair gun with 8 flairs....
The list was used as a check list of what was to be picked up with the boat and at the border for import.
Smile and be polite.