U.S. Visitors: Canada's border rules have not changed, although American publications continue to print false information about "Canadian Customs". But in June 2009, you will need a passport, NEXUS card (below), or FAST card to enter or return to the U.S. from a Canadian port. (U.S. citizens can fish or drop anchor in Canadian waters without being considered to have left the U.S.) You must report to U.S. Customs and Border Protection (CBP) immediately upon returning to the U.S.A. Everyone on board must have either a NEXIS card or a Boat Landing Permit. If you don't check in, you may get fines and/or imprisonment. Check with the CBP in Department of Homeland Security for the latest information.
The Canadian Coast Guard's Office of Boating Safety [Government directory] lists "Requirements for Foreign Recreational Vessels in Canadian Waters". Visting boaters staying in Canadian waters less than 45 days are exempt from most regulations for safety equipment if their boat is legally fitted and licenced in their home state. Visitors must follow most other Canadian boating regulations wuch as speed limits, toilet and discharge regulations, age and power restrictions, drinking and driving laws, VHF radio station licence, marine radio operator licence.
Pleasure Craft Operator Card (PCOC): Starting September 15, 2009, boat operators require proof of competency to operate a boat in Canada (younger operators and operators of small boats already require it), including visitors (non-residents) staying more than 45 days or who operate a Canadian licenced or registered boat (includes most cottage boats). You are exempt if you and your boat are in Canada less than 45 days, but you must carry proof of residence.
I found this blurb, which makes it seem fairly simple.
However, probably a good idea to double check.
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