LETTERS sometimes not-so-smart letters. While here, we sold Sovereign Nation to a crew from the Czech Republic. They are now sailing her in the Adriatic Sea off Croatia. We wish them all the best. Our new boat is Sapien, a Gulf 32 also designed by Bill Garden. She's a pilothouse sloop that can be singlehanded easily by either one of us. Using this boat, we've learned that she is an amazing sailor’s training ground — just as so many have said. Last year, we sailed the Delta as far as Decker Island, and around to Korth’s Pirate’s Lair on Brannan Island. This year, we sailed down to Monterey and then returned home via Santa Cruz and Half Moon Bay. In all, we put 1,082 miles under Sapien’s keel in the Bay Area. We also sailed many more miles aboard the City of Oakland's Estuary Fleet boats. James was the director of the fleet and nurtured this under-recognized sailing treasure of the Bay Area. We’re now turning our bow toward Hawaii, from where we will continue to Kiritimati, the rest of Kiribati, and the rest of the Central and South Pacific Islands. Major destinations in store for us include New Zealand’s Bay of Islands, Sri Lanka, India, Madagascar, and — who knows — maybe the Med. We are not rich people. We plan to work wherever we go, and we hope to become temporary parts of many communities — just as we’ve become a part of the Bay Area. Folks can follow our adventures at www.svsapien.net. Thanks again to everyone at Latitude, all the sailors of the Bay and San Pablo and Suisun Bays. Dena Hankins & James Lane Sapien, Gulf 32 Marina Bay, Richmond Dena and James — Bon voyage — and don't forget to email! ⇑⇓CANADA HAS EFFICIENT TAX COLLECTORS In a recent 'Lectronic, and in a reply to an October Letter, Latitude wrote the following: "For folks buying really expensive boats, the nearly 10% ‘discount’ for keeping a boat in the wonderful waters of Mexico — or Canada — for a year is very tempting." We in Canada do have wonderful waters. But it's widely recognized in global tax circles that we also have about the most efficient tax system in the world. Our revenue ‘leakage’ is minimal. Canadians generally are not proud of both facts. Canadian tax officials probably are. Your article today seemed to suggest that the U.S. sailor could casually park his vessel up here in Canada for up to a year to avoid the incidence of U.S. taxes. Doing that just might expose the sailor to a blizzard of Canadian tax, immigration and health regulations and forms. The sailor who fails to comply with these rules may run afoul of the Customs Act (Canada), and run the risk of having his vessel seized and forfeited. Seizure could really spoil an otherwise great trip to Northern waters. Those U.S. citizens owning property in Canada — ‘seasonal residents’ — may qualify to bring their vessel to Canada without payment of tax and duties for up to six months, provided they remain on or ‘adjacent to’ their vessel at all times. The visiting sailor may also bring his vessel to Canada for up to three months without a visa, or up to six months with a visa, again without payment of tax and duties. There are extensive forms and other regulations to comply with. The California sailor remaining in Canada for a year most likely will be presented with a bill for Goods and Services Tax at 6%, and an additional Provincial Sales Tax at 7% (British Page 40 •
Latitude 38
• November, 2006