Yes... all she is concerned about is the trailer, as that is all she has jurisdiction (for lack of a better word) over. The boat... just like airplanes... the feds only want to see $1 and other valuable consideration on the ownership change paperwork. Issue is, they are mandated to send the PST folks in Oshawa a list of all registration changes at the end of every month. Then it is hit and miss whether they decide to send the "letter" asking you to prove where you paid or remit 8% PST.