Again, specifically to the Fort Erie area, you're hearing concerns that it doesn't address the situation.
I have an American who's had that property for a century. If you think about it, the Buffalo Canoe Club was established in 1891 in Fort Erie of all places. In the community, it's not an international border that separates us. It's just a river that divides two friends. We're finding situations where she's had a house for a century and, 450 metres away, her neighbour is exempt but she has to pay. You're still running into situations.
My concern is this: Does the Canada Revenue Agency even have the ability to implement and enforce such a tax? How would you know, for example, if someone submits or not?