Thank you.
My question relates to paragraph (e), about people who have retired and are resident in Canada and receiving U.S. social security benefits. I think you'd agree a general principle of taxation is that people in similar circumstances should be taxed similarly.
My question is, if you have two people, two neighbours in a border town like, say, Windsor, and one receives social security from the U.S. and one receives the Canada Pension Plan, which one is better off, or are they equally well off, tax-wise?