They get back to the field hospital at Bastion, transfer him to the operating room, and the base medics put a screen around his body. That's when they call his time of death.

回到基地野战医院，他转移到手术室，当基地医生用布遮住他的身体时，这时候他们宣布他已死亡。

youdao

The U.S.-Canada Income Tax Treaty of 1980 does not provide a mechanism for the IRS to collect U.S. estate or generation-skipping transfer tax from the estate of an individual resident in Canada at the time of his death.

FORBES: Oh Canada! Our Home and Adopted Land