He says that it is a reciprocal agreement. Reciprocal? This is a one-way agreement. Did he not listen to what I just read? Does he not know what the estate tax is compared with the capital gains in Canada? You cannot have a reciprocal agreement if it is not equal on both sides. You can have it, but why would you want to do it?
In the House of Commons on October 18th, 1995. See this statement in context.