DAVID GREENE, HOST:

Good morning. I'm David Greene. The North Pole is in international waters. But now Canada is arguing its most famous resident is definitely Canadian. A Canadian tax official tells CTV News that Santa reports an income, including in the form of cookies and carrots. Santa files expenses for a lot of single-day travel. A Canadian immigration official pointed to Santa and Mrs. Claus' outfits as further proof, telling the news outlet that red and white sure is patriotic. Transcript provided by NPR, Copyright NPR.