[Alberg30] Importing a Canadian made boat into Canada

[Rade Batinic]

Hi John,
I am planning to import a Sirius 26 from USA. Can you please advise me to
the best of your knowledge how the authorities determine the value of the
boat that GST&PST has to be paid for. Do they refer to the amount what you
paid for a boat(if backed up by receipt), or they go by some kind of book
value, or other? What happens if the boat is not listed in the book(rare
boat)?
Thanks,
Rade

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