Re: buying boat from USA?
ditto... my understanding is that duty may or may not apply (often not), but at least GST for sure. Still... seems that boats are often far less in the states, so I would think you'd still be ahead (if you got a good deal to start with).
FYI, a friend bought 2 large-ish (>20 ft) sailboats off ebay in the states. He paid less than $10K US for each, and around these parts they'd sell for around, or over $20K. His latest one he figures would be close to $30K. Even with making the trip to Wisconsin to pick it up, and paying at the border, he's way ahead.