I don't agree with this. I don't think there is an affirmative duty to disclose to CBP that you have a U.S. Citizen girlfriend or wife; you don't have to be a confessor, unless its a material fact. Is it material to your eligibility for a
TN or as a visitor? No, unless AT THAT TIME of entry you do not EVER intend to return to Canada and the U.S. Citizen sponsors you for an immigrant visa and you file for adjustment.
Of course if CBP asks whether or not you have a U.S. Citizen girlfriend or wife, then you must answer honestly.