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Old 03-13-2013
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Re: new California tax?

Windward, foreign-flagged boats, which have been allowed into the US on a limited cruising permit, are exempted from US state vessel registration and taxation laws, AFAIK.

To discuss a "Canadian" boat, which ordinarily means Canadian-flagged and present in the US under a federal cruising permit, as if it were a domestic vessel, is misleading at best. I'd be certain that California can't tax foreigners or foreign vessels that way, the States are legally barred from doing many things when it comes to foreign people and places. And vessels.

Some nimrod with a summons pad might issue one, but who's he going to issue it to? A Canadian national that he can't enforce a summons on?

All pointless if the OP doesn't come back and fill in the rest of the blanks.
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