For Canadian tax purposes, Rob would include the $ 100,000 in his Canadian tax return as
foreign pension income (as illustrated by the mechanics in the case above), but he would get an offsetting deduction for a $ 100,000 RRSP
contribution since there is a special
rule that allows you to contribute IRA funds to an RRSP without needing unused RRSP room.
Foreign nationals, companies, and sketchy quasi-governmental troll farms are already banned from making
contributions to federal US elections, but social media companies make it cheap and easy to skirt that
rule.