I have brought 2 C Dorys into Canada
Both boats were brought in by water. I tied up to the White Rock pier and phoned in. I declared what I had and they took the information of the boat
asked for a payment of taxes. It was so easy
The trailers were a different story altogether! One trailer I could not bring in and the other was a matter of declaring it when I brought it in. Trailers fall under the motor vehicle act and you have to have all the paperwork including if there were any recalls on it. The serial numbers have to be visible and stamped on the trailer or you can't bring it in. (they often fall off)
When buying you have to have a separate invoice for boat and trailer.