Been flying to Canada for almost 20 years - a ton with my former regional and quite a bit with UPS which includes some paid tickets to/from Canadian destinations. Out of the hundreds of times I’ve done it, not 1 time did I or anyone of my crew have the slightest issue, attitude, or problems you guys describe above. I remember the 45 rule and this had to do with a scheme to play the ‘not officially landing’ in Canada game which saved the regionals a ton of cash and worked out most of the time. As far as the tax thing goes, I’m sure it’s a two way street.