Yes, there is sales tax between private owners on boat sales in Canada.  I 
found this out recently. I bought my boat in Ontario three years ago from a 
private individual...sales tax didn't even enter into my head.  Then I 
dutifully registered the change of ownership with the federal government.

Well, 3 years later I received a letter from the Ontario government stating 
that they had been advised by the federal government that I had a boat and they 
were wondering whether or not I had paid sales tax!   My accountant said that 
other than making up a fake bill of sale or lying and sending them after the 
PO, I had no choice other than to pay it.  At least they were kind enough not 
to charge interest.

Mike
Atacama 33mkii
Toronto 
Sent wirelessly from my BlackBerry device on the Bell network.
Envoyé sans fil par mon terminal mobile BlackBerry sur le réseau de Bell.
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