Requirements for Foreign Recreational Boaters In Canadian Waters
Here is the link
https://www.tc.gc.ca/eng/marinesafety/debs-obs-quick-quick_visitor-1610.htm
Also
U.S. Boats remaining in Canada
In August 2012, the Canadian government began enforcing a law requiring foreigners to pay an import tax if they leave their boats in Canada after October 31. Americans may not leave their U.S. registered boat in Canada year-round without paying duty and tax (up to 13%). A E-99 permit may allow American boats to remain in a Canadian marina during the winter to get work done. For more information, call the marina division at 519-257-6457.
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 boat will leave Canada.
Boats 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.
Conditions
There are specific conditions attached to the temporary importation of boats:
The CBSA must grant permission to leave your boat in Canada between visits
The boat may not be used by Canadian residents
The boat may not be used for commercial purposes
The boat must be exported by the exportation date
Extension requests
If the boat cannot be exported by the stated date, you must request an extension at the nearest CBSA office.
The CBSA will issue an E29B, Temporary Admission Permit. The officer may request a security deposit that will be refunded by mail after the vessel has been exported.
If the boat has a history of repeated extension requests, the CBSA may determine that the importation is no longer temporary and may deny the request. Officers may require that full duty and taxes be paid.
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 boat strictly for those services, you 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 under these provisions is 12 months. The vessel may not be used for leisure or any commercial enterprise when in Canada for repair or storage and must be exported by the date indicated on the E29B.
Extension requests
If an extension past the original date on the E29B is required, you must contact the CBSA and provide a reason for the extension.
If the extension is beyond 12 months, you will be required to pay partial tax for each additional month of the extension. The partial tax will be calculated on the Harmonized Sales Tax (HST) or, in the case of provinces and territories without the HST, on the Goods and Services Tax (GST).