That is definitely a flatly wrong statement. Unfortunately, it reinforces the Trumpian disinformation that tariffs are fees that other countries pay us... or something.

Trump is taxing Americans when he imposes tariffs. Canada is taxing Canadians when they impose retaliatory tariffs.

And FWIW, most economists think retaliatory tariffs are stupid - on net they cause more harm to the retaliating country than if there were no retaliation. But the politics around tariffs are stupid too. It's all stupid.