On August 5, 1996, at about 1400 eastern daylight time, a Republic RC-3 amphibian airplane, N6240K, operated by the registered owner/operator, sustained substantial damage when it made a water landing with the landing gear extended at Figuery Seaplane Base, near Amos, Quebec, Canada. The pilot, the sole occupant, reported no injuries. Visual meteorological conditions prevailed for the local flight, no flight plan was filed. The flight operated under 14 CFR Part 91, and originated from the gravel runway at Amos, at approximately 1358. According to the NTSB Form 6120.1/2, after landing on a gravel runway adjacent to the lake, the pilot discovered that refueling was only available at the dock. He decided to reposition the airplane. After takeoff, the pilot maneuvered to avoid power lines, then turned downwind to set up for an approach to land on the lake. The pilot stated "...there were numerous boats and boat wakes, so picking a spot [to land] took some concentration." The pilot further stated "...my attention was mainly on watching for boats. At touchdown the aircraft decelerated rapidly then nosed over to an inverted position." In a telephone interview with the NTSB, the pilot reported that he was distracted by the winds, the waves, and the boat traffic, and he forgot to bring the landing gear up before touchdown on the water.