Daniel Bourne is a U$.$S$.$ citizen who lives in Fargo, North Dakota. For many years, he has had a

cottage on Manitoba's Lake Winnipeg. In recent years, however, he has made little use of this property

and, given this, he has sold the property. While there was a gain of $$50,000$ on the sale, Daniel assumesthat he will not pay Canadian taxes on this amount because he is a U$.$S$.$ citizen.