Here's the rule from the CBSA Memorandum:
Temporary Importation of Conveyances by Residents of Canada
# Residents of Canada may operate conveyances on which duties have not been paid in Canada only in accordance with the terms and conditions of tariff item No. 9802.00.00 and the regulations made pursuant thereto.
Purpose of Importation
# Conveyances imported temporarily under these Regulations are admissible for personal transportation only from the point of arrival to a specified destination in Canada and return within 30 days, when the purpose of importation is to transport personally owned goods into or out of Canada.
# Similarly, customs inspectors may permit importation in instances where a resident is required, due to unforeseen circumstances or emergency reasons, to utilize a conveyance on which duties have not been paid for personal transportation to reach a specified destination in Canada and return.
# Under no circumstances are conveyances admissible under these Regulations for touring purposes or for other leisure activities in Canada, nor is any local use permitted (e.g., point to point movement in Canada).
# Customs inspectors will grant free importation of a conveyance under these Regulations only when satisfied that the applicable conditions have been met.
http://www.cbsa.gc.ca/E/pub/cm/d2-4-1/d2-4-1-e.html
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