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Surprisingly, not always.

American hockey players (or coaches) playing for Vancouver often choose to live at Point Robers to avoid paying Canadian taxes.

http://en.wikipedia.org/wiki/Point_Roberts,_Washington

Fascinating place, Point Roberts. I've read a number of people from surrounding localities go there for cheap goods (Canada has 12% VAT, US does not). Also, I heard, popular with witness protection since you have to cross the border control to drive in there (which could be a problem for somebody who is a felon).

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