What are the conditions so that a boat be qualified as a vessel exempt from tax?

If a vessel is delivered outside Canada by a ship's agent or carrier, no tax (GST or QST) is payable. To be tax-exempt, the vessel must not be in Canada except to be repaired, reconditioned or modified, subject to obtaining temporary admission from Canadian authorities. However, tax laws may vary, and it is advisable to consult a legal or tax tax advisor for specific details. Specific specific GST and QST rules may also apply.