Andy, good point about warranty service. The dealer I spoke with (in detail) was in a border town, so they carried us and canadian versions of the outboards. Said they sold to michigan customers regularly.
Regarding the GST and PST. I cannot say for sure, but I was not informed of paying either of those, nor having to reclaim them. Perhaps because this was a border town? I dunno, doesn't seem like it should matter. Anyway, there was a form, number I don't know, 8-something, that dealer would fill out for me, said he would personally accompany me to the border, show them this form for customs I believe, and I would be on my way, and would pay my taxes when registered here in MI.
I still may buy a boat from this dealer, I'll ask next time I talk w/them.
BTW, this was for a U.S. made boat (hydra-sports).