Under the Small Vessel Regs, in the first part which lists how the regs apply to all small vessels, pleasure and commercial, section 5 applies to your question.
"5. (1) The safety equipment required by these Regulations shall be
(a) in good working order;
(b) readily accessible and available for immediate use; and
(c) except for a life raft, maintained and replaced in accordance with the manufacturer’s instructions or recommendations.
(2) Portable fire extinguishers and fixed fire extinguishing systems required by these Regulations shall be kept fully charged."
So in regards to 5 (1)(c), on every portable fire extinguisher I've ever seen, the manufacturer’s instructions are to service and maintain the extinguisher according to the NFPA 10 standard for portable fire extinguishers. NFPA 10 states that the extinguishers must be inspected annually by a technician (which in B.C. is usually someone who has taken a course through BCIT and has experience/accreditation with ASTTBC which gives them a rubber stamp, as evidenced on their service tag on the extinguisher after an inspection/service). As Profisher explained, various factors determine whether more than just a visual inspection is required....aka type of pressure vessel material, age of extinguisher, last known internal inspection, hydrostatic test due date, etc. Just like with anything (vehicles, business buildings, vessels, etc.) commercial ventures are held to the letter of the law by those inspecting. Pleasure craft can be as well. And my guess is with a pleasure craft (or any vessel for that matter), in the event of fire where people on board tried (unsuccessfully) to put it out, boat insurance underwriter investigators could ask for proof of a valid NFPA10 inspection/service on the extinguisher(s) as one way for them to try to show the policy rules weren't followed. Fine print somewhere would probably say fire extinguisher and safety equipment meets applicable regs. for policy to be valid. Hope this info helps.