Canadian tax law is different, they try to keep there boatbuilding industry going and create jobs (novel idea I know....instead of giving someone a check to stay home and milk the system). when you buy a new boat you can write the full purchase price off 100% every year for three years. so at a 55% tax rate its either spend it or lose it... also boats are designed for specific areas and weather conditions...there is a much different type of sea there than here in maine...and the way there lobster openers go you make 90% of your money in the first couple weeks of the season so you have to have a boat that is capable of packing a massive amount of weight to maximize the available season, and be able to put in retarded weather safely and effectively. as much as maine boats ride through a sea well, doing a multi day trip like they are they cant hold enough, and aren't high enough out of the water to keep windows in them. there principal is that you make get the crap kicked out of you but you just pack so much buoyancy in that they stay up on top and never go under a wave or through it... as opposed to maine boat which is much more designed to go through waves and cut down a chop, not operate in a 20 foot sea for days on end....