Yes, Canadian importers are definitely benefiting from the low US $.

As you say, US dollar devaluation is indeed how the US empire taxes the rest of the world. Everybody wants payment in US dollars. That's how the system is set up. So if the US dollar is worth comparatively less in real value, then the USA comes out ahead, because they are paying less in real value for the goods and services they are purchasing.

I'm getting at least 40% less in real value from the US dollar now than I was 2 or 3 years ago...and it shows on the yearly balance sheet in a very obvious way.