Logistically speaking, the US makes the most sense but Canada is not known as a tax haven. That US cash you speak of does not come here. Canada is well known as a high tax Country for both business and personal positions. I am a business owner and can attest to both levels. The US is much more aggressive on collecting though. Canada is very lax on white collar concerns (i.e. stock manipulation, insider trading, tax evasion et al). It is extremely rare to hear about the prosecution or even pursuit of these crimes in Canada. (This is a topic I shouldn't even get started on as it grinds my gears). Relating this back; we need to get off the Venture exchange as it is not know for its tight restrictions and accounting accomplishments. I support this move to the Nasdaq as it will add tremendous credibility.