I haven't done it since HST, but I bought my old ski boat in the US, Ebay deal.
Drove over in the pick up, came back, pulled in at customs, they had me show all the registration
papers, they gave me some forms to fill out. Did a quick visual inspection
of the boat. They transferred the registration
of the boat from a US number to an Canadian number, I paid duty and PST, on the purchase
and licensing fees
. I was told I had 30 days to renumber the boat, just to keep my papers on board in the meantime.
All and all took less then an hour, and I was on my way with new papers in hand. Very easy process, although I have found with customs and other government
employees ( I was one for a number of years) it makes a difference who you get.