That is NOT true... reporting requirements are different between Canada and the U.S. and for commercial ferries and commercial boats than private boaters in Canada. ANY private boater leaving Canadian waters and entering U.S. waters still has to report that to the CBSA:
Not planning to "land" your vessel or did you leave Canadian waters but did not land on U.S. soil?
- You still need to report to the CBSA. Certain private boaters may contact the CBSA by calling the TRC at 1-888-226-7277 from their cellular telephones upon arrival in Canadian waters. This includes:
- Canadian citizens and permanent residents who have not landed on U.S. soil; and
- U.S. citizens and permanent residents who do not plan on landing on Canadian soil.
- Private boaters that are strictly weaving in and out of Canadian waters but are not in transit, are required to call the TRC only once at the time of their initial entry into Canadian waters. If this activity changes, i.e., the vessel docks in Canada or takes on new persons or goods while in foreign waters, the boaters must report to a CBSA designated marine reporting site and call the TRC to obtain clearance.
- All other private boaters, including those without cellular telephones, must proceed to a CBSA designated marine telephone reporting site and place a call to the TRC to obtain CBSA clearance. This includes all vessels carrying individuals who are not Canadian or U.S. citizens or permanent residents.
http://www.cbsa.gc.ca/media/facts-faits/096-eng.html
This is true in accordance with U.S. reporting laws. IF, you leave and return to a U.S. port, and didn't land in Canada, you don't have to report that to the U.S.:
Pleasure Boat Reporting Requirements
Any small pleasure vessel leaving a United States port into international or foreign waters, without a call at a foreign port, does not satisfy the foreign departure requirement. Therefore, certain fishing vessels, cruises to nowhere, or any vessel that leaves from a United States port and returns without calling a foreign port or place, has not departed the United States.
http://www.cbp.gov/travel/pleasure-boats-private-flyers/pleasure-boat-overview
but hey... look at the bright side. From past experiences CBSA will actually make a U.S. citizen report to the closest designated marine reporting site (again) for another inspection. A Canadian citizen that doesn't land on U.S. soil only has to make a phone call and CBSA will clear you right then and there - on the phone!
FYI... that happens to be a $1,000.00 Canadian fine and will probably lose your NEXUS, if you have one.