The neighboring countries, the United States and Canada, have close ties to each other, share the same language, and have many of the same fundamental and religious beliefs. It is an attractive debt as it provides a superior healthcare system. To better understand the strengths and weaknesses of the two systems, this paper will examine four important structural and functional elements of each system.1. Who receives health coverage?2. How is health care provided?3. How is health care paid for?4. How is the payment system organised? Analysis of the U.S. and Canadian systems reveals advantages and disadvantages within each structure. While it is clear that both countries could benefit from adopting parts of each other's systems, the Canadian healthcare system offers several advantages over the U.S. system. Who receives health coverage? Due to the Patient Protection and Affordable Care Act, signed into law on March 23, 2010; Health care in the United States is currently in a state of much-needed transition. In 2008, 46 million residents (15% of the population) were uninsured, and 60% of residents had coverage from private insurers. 55% of privately insured people received it through their employer and 5% paid for it directly. Federal programs covered 24% of Americans; 13% with Medicare and 10% with Medicaid. (Squires, 2010) As healthcare reform is implemented, steps will be taken to insure all Americans in the coming years. Starting in 2014, a new resource called Exchange will be available. According to HHS, a health exchange "will provide a transparent and competitive insurance marketplace where individuals and small businesses can purchase affordable, qualified health benefit plans"... middle of paper... health system profiles, The Commonwealth Fund, June 2010. Retrieved April 20, 2011, from website: http://www.commonwealthfund.org/~/media/Files/Publications/Fund%20Report/2010/Jun/1417_Squires_Intl_Profiles_622.pdfJohns, M.L. (2010) . Health information management technology. (3rd edition) Chicago, IL: AHIMA Press.K. Stremikis, C. Schoen and A.-K. Fryer. A Call for Change: The 2011 Commonwealth Fund Survey of Public Views of the US Health System, The Commonwealth Fund, April 2011. Retrieved April 26, 2011, from website: http://www.commonwealthfund.org/Content/Publications/Issue -Briefs/2011/Apr/Call-for-Change.aspxUS Department of Health and Human Services. (nd) Affordable Care Act provisions, by year. Retrieved April 26, 2011, from the Department of Health and Human Services website: http://www.healthcare.gov/law/about/order/byyear.html