The following has been updated and is available on the CBSA website:
Memorandum D10-14-21, Tariff Classification of Motorboats With Outboard Motors, Inboard-outboard Engines, and Inboard Engines
http://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-21-eng.html

The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.