One of BCNRA’s up-island members reported that moorage may be exempt from HST. We were excited for a few hours before making contact with a Canada Revenue agent. The CRA staff person reported that the only ‘floating homes’ that are exempt are buildings on floats that have no means of self-propulsion. Therefore, only residents of float homes are exempt from HST. All the rest of us liveaboards have to pay tax on moorage.
My wife and I live at Ladysmith maritime society. They are liveaboard friendly (mostly), in a discriminating way. There is no liveaboard fee and no moorage tax as the society is non profit. Moorage rates are reasonable and the new facilities on the water are world class. There is a wait list for moorage. Insurance is mandatory with live aboard status required on the insurance papers for liveaboards. The marina is maintained mainly by volunteers so it makes for a tight knit community. There is a sewage pump out located at the marina.