Retention of Foreign Pleasure Craft in Canada
50. While on their visit in Canada, foreign boaters are free to avail themselves of the services of marina operators and other repair outlets for the purpose of repair and maintenance to their boats. For example, boaters may wish to have their boats painted or overhauled before leaving Canada. This kind of work is allowed.
51. Boats must be exported from Canada at the end of their declared exportation date, which was identified to the CBSA at the time of importation or within 12 months from the date of importation, whichever is earlier. If, however, a boat cannot be exported by the date identified at the time of importation, any request for an extension to the date of exportation must be directed to the nearest CBSA office. If an extension is warranted, the reviewing border services officer may issue a Form E99 in accordance with section 5(2) of the Non-residents' Temporary Importation of Baggage and Conveyances Regulations to extend the period of importation or may require the boat to be documented on a Form E29B.
52. Boats imported strictly for repair or storage, or those remaining in Canada for storage purposes in the off-season, should only be documented on Form E29B. If used, the Form E99 will be endorsed "for repair only." A copy of the work order from the repair facility must be attached to the CBSA copy of the Form E99 or the Form E29B. Both these forms must show an expiry date and indicate the location where the unit is authorized to remain while being repaired or stored.
53. If the vessel is being imported for the purposes of repairs that are not incidental to a visit under tariff item No. 9803, or is imported strictly for the purposes of storage, tariff item No. 9993 will apply. More information on such temporary importations may be found in Memorandum D8-1-1, Amendments to Temporary Importation (Tariff Item No. 9993.00.00) Regulations.
54. The Form E99 should be affixed to the pleasure craft so as to ensure that it remains clearly visible at all times, preferably on the inside right corner of the windshield. The Form E29B should be available for review upon demand. Both documents may be kept on file with the boat repair facility.
