Two decades after being a landed resident. I wanted to vote and realized I had no intention of returning to live. I knew I loved Canada and what its values were. There are differences like one payer health care . We had good union jobs and good pensions. I became a citizen before 1995. The US law then was when those Americans who became citizens of another country they relinquished their US citizenship. The law changed in 1995.
Many don't know this, including US Custom border agents. I was told one time going across the border with my Canadian passport that there was no such thing as dual and I was only an American. I did not argue. (Not a good idea, eh?)
I think I became Canadian in my heart when I stepped off the bus that brought me to Canada that first day. It was very different and yet very welcome. I felt I was Home. I would have become a Cdn citizen sooner but my husband was a procrastinator. Finally I made the appointments and we went and did it.
I know some Americans living here for over 50 years and still are not Canadian citizens. They have their reasons as too expensive to become one. They are widows living only on Canada pension and old age security. Not rich American expats for sure.
I think the letter writer liked being dual. Now filing US taxes is very expensive to pay IRS authorized tax compliant agents to file digitized US income tax forms. To exit now for them is to renounce. $450 plus exit tax which is a percentage of all your assets, your house at current value, your total pensions and RRSPS and all your bank accounts. That can be very be costly for these people. They have been complying filing US taxes so there are no penalties for not filing.
As would be the case if they never had filed. There are many that never were aware they had too.
More American expats are renouncing /relinquishing now than ever. It is said 1000 in the first quarter this year which is a record. Some members of Congress want to make it a law to keep those who give up their US citizenship from ever entering the US again. Is that a good thing to do?