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https://citizenshipsolutions.ca/2020/09/21/us-citizens-living-in-canada-will-not-pay-canadian-tax-on-us-cares-act-payment-but-likely-will-pay-us-tax-on-canadas-cerb-payment/
US citizens living in Canada will NOT pay US tax on $1200 US Cares Act payment but likely will pay US tax on Canada's CERB Payment