Hi Nu. My understanding is that Canadian taxes
are due once you import
the boat. If you never bring the boat back to Canada
, then no taxes need be paid. I don't know about NY taxes, but my best guess is that state taxes may come due if you keep it there past a certain length of time.
We purchased our current
boat in Wisconsin. We paid no state taxes b/c we were moving it back to Canada
within a short time (two weeks). My understanding is that we would have been hit with state taxes if we had decided to keep the boat in Wisconsin. When we hit the Canadian border we were on the hook for HST (13%).
NOTE: If the boat had been built outside of North America we would also have owed an additional 9.5% for import