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http://citizenshipsolutions.ca/2017/08/12/the-canada-u-s-tax-treaty-does-not-protect-canadians-from-u-s-tax-liability-but-does-mean-that-canada-will-not-assist-the-u-s-in-collection/
Dewees 1: The Canada U.S. tax treaty does NOT protect Canadians from U.S. tax liability but does mean that Canada will NOT assist the U.S. in collection!