Thank you.
As you highlight, the situation of U.S. residents holding a property in Canada was understood, in fact, in designing the tax. Part of it, I understand, in the work by our colleagues at the Department of Finance was to include that filing requirement. The intent of the levy is to identify non-resident owners of housing in Canada.
For the situation you describe, the legislation also includes the vacation property exemption, which makes some accommodation for seasonal use properties within a touristic zone. That would likely be of application, potentially, to some of these Fort Erie residents.