Subject: Re: The U.S. Federal tax bill impact for Canadians
withdraw from the Canada-US tax treaty (and all the others) rather than simply flagrantly violating it.

Spankee holds he is "special" and can do exactly as he chooses. If somebody else is holding his money (such as a possible tax refund), then things get "interesting"--because they can use those funds to offset his violation(s) of tax treaty(ies).