Here is a document that describes the process
Importing a vessel from the United StatesWe brought our U. S. manufactured boat into Canada by truck and cleared through Oakville, Ontario customs. They were very helpful about advising us of requirements, and you may contact your local customs office directly for advice if you need more info than is provided here. Documents Required at Point of Entry into CanadaBill of SaleProof that vessel was made in the U.S.A.Certificate of Title, signed off by VendorBill of SaleThe Bill of Sale must contain >> Name of VendorHull NumberName of Purchaser(s)Registration NumberDescription of VesselPurchase Price Date of SaleThe Bill of Sale must be notarized > if the boat is purchased through a broker or dealer, their office will have a notary public on staff, or have access to one. If it is a private sale, you may be able to make arrangements through a broker or dealer for a fee.Proof of U.S. ManufactureMany manufacturers place a builder's plaque on the hull for inspection by Canada Customs. In the absence of same, you may provide a Builder's Certificate of Origin (formerly called a "Master Carpenter's Certificate")which is issued at the time of manufacture of a vessel, and is given to the original selling dealer, who then passes it to the original purchaser. It is intended that the Builder's Certificate is passed along to each subsequent purchaser of the vessel, but this often does not happen. If one is not available, you may provide a "Facts of Build" letter, provided by the manufacturer. We obtained an email from Hunter in Florida, and it was accepted at Customs here. If you do not prove that the boat is U. S. made, it is subject to import duty.Certificate of TitleThe Vendor must sign off on ownership papers in the space provided, and pass them to the Purchaser. If the boat is "documented" (similar to "registered" in Canada), it is possible to trace ownership and determine whether there are any liens outstanding against the vessel, which a new owner would want to have cleared before purchasing. If the boat is "licensed" (similar to licensing here), there will be no such trail. Note: In Canada, you cannot easily encumber a licensed vessel in any event, and it may be the same in the U. S.Taxes and Licensing/RegisteringGST is paid at point of entry into Canada (we paid ours on Mastercard). PST is collected by some Customs offices, or may be paid at the time of Licensing if not paid at point of entry. If you prefer to Register your vessel, you may review that process and obtain an application form on the Transport Canada website. Drop me an emailthru this site if I an help further- My wife is a litigeous sort and we imported our boat having bought direct from the PO