CoL is often mentioned, but what's not is the saving rate.
Saving the same percentage in a higher CoL place gives you the option of moving out or retiring anywhere, including a high CoL location. You don't have these options if you make a lower wage at a lower CoL place.
Not that easy! TN visa is kind of automatic if one have engineering degree from Canada or related job offer. Even for 'software developer' it can be tricky. Also Canadian citizenship after 3 years is in reality 3 years + 1-2 years of the wait time. Source https://www.canada.ca/en/immigration-refugees-citizenship/se...