Had to pay duty on an imported kayak in 2000. Had it been a canoe, it would have been duty free. Had I intended to paddle it with a single bladed paddle, and had I planned to install a kneeling saddle, I could have legally called it a canoe. But I intended to sit and use a double bladed paddle -- so it was a kayak. Mens rea.
@@RUFUSKNAPP There might bei some insane tax rules in your country, doesnt change what those boats are. I am aware that Americans dont differentiate between Canadian and Canoe. The rest of the world does. Including the International Canoe Federation - that is the association for all canoes, so Canadians and Kayaks. Because they are both Canoes.