During Trump's first term, Trudeau had to remind him that Canada has the deficit in trading with the US. This is probably retribution for embarrassing him. I wish I was kidding
I think it's more an attempt to replace income tax since it acts like a sales tax like they've been drooling to do for years but now they don't have to say the word tax
People should just start referring to Tariffs as "import taxes" (which exactly what Tariffs are) , as in " Trump raise the import taxes on Canadian goods".
Then just let people reach the natural conclusion from the pain on their wallets.