Congrats to you Ryan. I have 3 kids right now and if you think you didn't have any time before, just you wait. lol
As far as tax goes I am pretty sure you pay the hst when you change over the reg.
As for a new bigger boat, there is this guy on TV who hosts a fishing show. He gave away his boat last year through a subway promotion. His name is Steve Mercer or Rick Mercer or something like that. Anyway, maybe you should keep your ear to the ground to see if if that Mike Mercer will give away another boat. If he is going to run the contest again and I catch wind of it, I will PM you to let you know.