i mean, there's no transfer system between columbia and canada. there's no way to do this accounting.

she paid however many tens of thousands of dollars into the columbian system over 70+ years and 0$ into the canadian system over that same period. if she moves to canada, she's abandoning that investment. it doesn't magically show up in canada, and there's no way to make it show up.

it's real life: taxes already paid aren't mobile. you bought into what ya bought. it's yours.