I think the issue is only for Canadians who buy and keep their boats in the US and have not paid Canadian taxes on them. IF they go into Canada with the boats, they will have to pay. Generally speaking, US residents should not have any tax problems taking a boat into Canada, whether state registered or federally documented, unless they are planning to leave it for more than one season. Then it gets a bit complicated, with some Customs districts taking a different interpretation of the rules than others. J.E. Fordyce Toronto ON Adagio I Kadey Krogen 48 Whaleback