Better Option: US or Canada for new business?

[BillatLeap1]

I searched through the old posts on this forum, but couldn't really find an answer to a question I would like answered. I am in the process of starting an internet company that will generate its revenue in Canada, but will be run by American citizens. I have the option to either establish the business in the United States and operate branches out of a few main cities in Canada, or simply establish the business in Canada. Our entire executive team can either live in Canada, or oversee operations from the United States. Since we have flexibility, I'd like to know which is the better option from a taxation standpoint: establish the business in the US and operate Canadian branches or simply create a Canadian company? Or is there no real difference in taxation due current tax laws? Any insight would be appreciated...

--Bill H.