What are the conditions for a tax-free boat to be in bond? | ScriptaLegal
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Frequently asked questions > Maritime > Sale or purchase of a boat > What are the conditions for a boat to be qualified as an in bond (tax-free) boat?

What are the conditions for a boat to be qualified as an in bond (tax-free) boat?

If a vessel is delivered outside Canada by a boat merchant (salesman) or carrier, no taxes (GST or QST) are due. To be exempt from tax, the boat must not be located or kept in Canada.

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