The parallel with the Internal Revenue Service is seen as a signal of the president-elect’s determination to enact sweeping import duties.

Trump has pledged to impose a 25% tariff on all Canadian imports, due to what he says is inadequate border security and a sizable trade deficit with its northern neighbor. Trudeau and the country's provincial and territorial premiers are in Ottawa to discuss what retaliation should look like in the event Trump follows through on his promise.