Incorporation vs. sole proprietorship for USC in Canada

[CdnAmerican]

Hi - similar question to another posted below, but in the opposite direction. I am a USC, 40s, and have a sole proprietorship in Canada (a one-man health care business, < $100K/year). I have not incorporated, mainly due to simply not wanting to mess with it. But I suspect I could lessen my Cdn tax burden if I did incorporate.

My question is a simple two-parter: a) is having a foreign corporation a huge hassle from an IRS perspective (a quick glance at Forms 1120 and 5471 suggests this answer to be Yes), and b) under what conditions is incorporating worth it?

I know these are potentially very complex questions, but I'm happy with quick opinions to get me started. Thanks!