As I finish my patent process I an looking to produce my particular process in Manitoba rather than North Dakota. Since I will take minimal salary during the development phase I will fall under the exclusion of Taxes an personal income and only pay Canadian taxes. The corporate taxes in Manitoba are less then half of the corresponding corporate taxes in North Dakota. In the growth phase of development it only makes sense for me (near the border anyway) to start my business where I can grow most quickly. My market in the USA will b form USA manufacturing, but the headquarters will be in Manitoba where I can repatriate profits without tax and tkae advantage both of NAFTA and British Commonwealth status.