This whole topic has been a bone of contention on a number of boards due to the frequency of crossings at Niagara and Detroit. I will attempt to summarize the latest info as follows:
You (a Canadaian) do not need to report to US customs unless you land, anchor, or enter an inland waterway. The clearest explanation I have is as cut and pasted from another board:
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Some guys from Niagara were growing frustrated with all the confusion surrounding coming and going between US & Canadian waters so they organized an information session last week and invited all the relevent US & Canadian authorities to hopefully clear things up. Unfortunately, the CBSA failed to show up as promised so there was no update from them on the Canadian reporting requirements. Here are the notes that one of the guys present posted for others to read which I think helps confirm what is required when crossing and landing on the US side. As far as CBSA goes, it still seems that you are supposed to call in the first time you enter or re-enter Canadian waters each day whether you intend to touch ground or not.
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They explained the Nexus card is basically clearnance for you. You can have them register your boat under the card(Boater Registration, BR#) so you are now able to just call in from the boat without having to use a video phone. Everyone in the boat would require a nexus card. They said 6-8 weeks to get the card. We are still inquiring if your able to use Nexus while trailering your boat to cross the river. They provided two numbers 1-800-827-2851 if you need to call in from a non-video phone location to report to customs because you intend to land on US soil. 1-800-331-0353 is for homeland security. This number is to be used to report suspicious activities on the water and also in event of an emergency where you have to land on the US side(ie breakdown, medical emergency). They would work with you to get you back on your way or the necessary help. This is basically a border 911 number and TIPS line in one. They know these things happen and are there to help. You just need to ensure you have somekind of ID on you whenever in US waters just in case, but not neccesarlily your passport or nexus but it would be good to have those just in case. The US homeland security guys asked that if they want to check you or board you don't take offense as they are only doing their job. Not giving them attitude will get you on the way quicker. They will check you in Canadian waters as well or will detain you and request Canadian assistance if they feel further investigation is warranted.
Entering into the US waters you are not landed unless you touch ground, anchor, or enter an inland waterway or canal so you don't have to call at all when your just going fishing.
As far as returning to Canada, you are required to report as soon as you re-enter Canadain waters or report to a CBSA reporting station even if you have not landed or anchored in the USA. If you are criss-crossing the border, you only report once each day (the first time you come back in). The CBSA just released this bulletin which clarifies the whole deal:
http://www.cbsa-asfc.gc.ca/media/facts-faits/096-eng.html Please don't shoot the messenger because this whole thing a confused mess. This has been a hot topic on a number of fronts and as I said, these are the facts (as far as I know, at this point in time).....