The Globe and Mail reports in its Friday edition that President Donald Trump's demands that companies move to the United States to avoid crushing tariffs is not shaping up the way he might have liked. The Globe's Tim Shufelt and Clare O'Hara write that corporate giants such as Brookfield Asset Management and Shopify have already either moved their headquarters to New York or opened an executive office there, while remaining incorporated in Canada. The reality: For many companies, redomiciling in the U.S. simply is not worth it, according to experts. Once companies dig into the details, they quickly learn the benefits often are not all that compelling, and the process of relocating can be both gruelling and expensive. To start, any perceived U.S. tax benefits usually are not that great -- and can even be punitive. Canadian companies must also pay a departure tax worth about 25 per cent of their net assets on their way out. As for Mr. Trump's promise that U.S.-based companies will not face tariffs, it is misguided. The White House has repeatedly ignored the prospect of retaliatory tariffs, and a newly American company that keeps selling to Canadian clients could end up facing stiff levies from their former home country.