Importing boat from US to Canada

[mitiempo]

Originally Posted by nightowle

I may be missing something here. I understand that a sales and/or excise tax would need to be paid for the purchase of the boat, whether that be in the US or Canada. But why would there be duty owed again if the boat was already imported to the US (with duty paid at that time) and he's taking it to Canada before July?

Previous duties were paid to the US when the boat was imported originally. Now it is a Swedish built boat entering Canada and duty is owed to Canada. It is not duty owed again, but for the first time in Canada. In other words the past doesn't count.