Rugles - 5:03 pm on Dec 9, 2004 (gmt 0)

Keep in mind that you are only taxed on your net profit, not your total company revenue in Canada, just like most contries. You have to be making money to pay tax. So it is not as onerous a tax system as some are led to believe.
So if you set up in Canada, you can ship to the US with no problems. Then you access to the largest market on the planet.