LEAVING YOUR BOAT IN CANADA
Temporarily importing a vessel for leisure use
You are permitted to leave your vessel in Canada if you plan to make a series of visits to Canada throughout the boating season. You must advise the border services officer of your plans at the time of your initial arrival in Canada and provide the officer the anticipated date that the vessel will leave Canada.
Vessels must be removed/leave Canada at the end of the originally declared date, or within 12 months from the date of importation, whichever is earlier.
There are specific conditions attached to the temporary importation of vessels by non-residents:
- The CBSA must grant permission to leave your vessel in Canada between visits.
- It may not be used by Canadian residents.
- It may not be used for commercial purposes.
- It must be exported by the exportation date.
If the vessel cannot be exported by the stated date, you must request an extension at the nearest CBSA office.
Temporarily leaving a vessel in Canada for repair or storage
If you wish to leave your vessel in Canada for repair or storage at the end of the boating season, or if you wish to import your vessel strictly for those services, you or your agent, must provide the CBSA with the following information:
- The work order with details of vessel repairs to be carried out, or the agreement for the vessel storage, or both, if applicable;
- Both the work order and/or storage agreement must show the expected completion date; and
- The documents must also indicate where the vessel will be located.
The vessel will be documented on form E29B and a refundable security deposit may be required.
The maximum vessel retention period in Canada without the payment of duty or taxes is normally 12 months for storage and 18 months for repair. Extensions may be possible. While in Canada for repair or storage, the vessel may not be used for leisure or any commercial enterprise; it may not be sold or leased/rented, and it must be exported upon completion.
At the end of the storage period or once your vessel is repaired, it may not be returned back to leisure use or remain in Canada at the end of the CBSA authorization period. Once your vessel is removed from the storage or repair facility, it must be exported.
If the vessel cannot be exported by the date on the E29B, you must request an extension at the nearest CBSA office.
If the new expiry date will be more than 18 months from the date the vessel was first imported, you will have to submit a written request and explain why the vessel cannot be exported.
Partial goods and services tax (GST) is payable if the vessel remains in storage longer than 12 months and up to 24 months. If the vessel remains in storage for over 24 months full GST is payable.