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If you are incorporated in the States, I would assume you would have to pay U.S. corporate income tax. Do you transfer the money up to Canada though? That is where it might get tricky and you may have to pay Canadian tax.
My understanding is U.S tax rates are lower so it might be better to keep the income in the U.S.
Your best bet is to talk to a good Canadian Tax accountant and get some professional advise.
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