Leave it UK registered. It’s still vat paid in Europe
Declare it when you get to Canada.
You can register in Canada but the tax man will eventually send you a letter. With a bill.
Which is ok you just have to reply the boats has not entered Canada yet. Or as I did send a letter including the date and receipt from when I entered Canada.
I bought min in the US. Declared on entry and paid on entry. I registered the boat some time latter but registering without paying tax at the same time apparently triggered some kind of response.
Just an irritating problem.