Canadian and MD Vessel Excise Tax

[Boulter]

Hi:

I am considering purchasing a boat in MD and would like to avoid the 5% vessel excise tax, because frankly I feel that 13% I'll be paying to Ontario is plenty. I realize if I buy and leave within 30 days, I'm golden. However, the current owner of the boat has the slip until April 2013, so it is tempting to go get it next year instead of this fall - saves me paying $2000 to store it in the snow here. Plus it might be fun to sail the Chesapeake a bit before bringing it home, both in the fall and potentially over the Christmas break.

Can I have my cake (leave the boat in MD) and eat it (not pay the tax)?

Regards,

Boulter