Thanks for the thoughts, folks. I agree incorporating in the USA is silly just for airline miles, but I'm increasingly selling to US companies and at some point I'm going to have to look at it. Ugh.

Anyway - for those of you who do a lot of flying in and out of Canada and YYZ, spend the best $10 a year you'll ever spend and get Nexus. That will get you through the Pearson priority security lines, and expedite your entry across the border.