Is a boat purchased outside the country taxable in Canada?

There are two possible situations in this case. In the case of a building manufactured in Canada, the U.S. or Mexico, i.e. in a member country of the Canada-U.S.-Mexico Agreement (CUMA), the sale will be subject to GST and QST.

If the building is manufactured in any country other than an ACEUM member country, it will be subject to GST and QST, as well as to customs duties which may vary according to the trade agreement with that country.