wk>One basic reason is The Canadian Tax rate vs. U.S. Tax rate.

if that were the case, it would ideally be an Irish company (with Dutch relatives)

but yes, remaining (becoming) Canadian has its plusses.

look at the BK/TH inversion as a recent example; it's attractive.

also, a spending spree in Canada means not having to repatriate cash to USA -- that likely saves {AAPL|GOOG|MSFT|etc} offshore hordes from being feasted upon by the IRS.

any CFO worth his salt is going to like that.

:-)

GLAL,

R.