Vladimir, licensing is done through Transport Canada. Here is a link which covers the process and contains the application. Make sure that the sellers provide you with a signed bill of sale stating the purchase price for sales tax purposes. https://tc.canada.ca/en/marine-transportation/marine-safety/licensing-pleasure-craft . The registration for the trailer would need to be transferred through ICBC, the same as a vehicle. Tax (12%) on the purchase of the boat needs to be paid directly to the Province of BC, Ministry of Finance. Here is a link that explains the process and provides a link to the form. https://www2.gov.bc.ca/assets/gov/taxes/sales-taxes/publications/pst-108-boats.pdf .It is up to you to submit the tax. When you license the boat Transport Canada advises the province of the sale and they will track you down eventually. I’ve heard that at that point they could assess a penalty since you didn’t pay it at the time of the purchase.