Plato Toys has created a new line of plastic toys that it wants to market in Canada. The corporation's headquarters are located in Detroit, Michigan. The company currently exports about $500,000 worth of toys to Canada each year. Most of the toys are sold in the province of Ontario through a Canadian distributor. Profits on current sales average 30% of the selling price to the Canadian distributor. Plato has never had a Canadian office or plant. Because of the corporation's desire to expand its operations, Plato is planning to open branch offices in other Canadian provinces that have large population centers. If a high volume of Canadian sales materializes, the company would like to open a manufacturing facility in Canada at a future date. Your accounting firm has performed audit and tax services for Plato for a number of years. One October morning, Plato's director of taxes, Kelly Hunt, comes to your office and asks that you prepare a presentation to corporate management about the U.S. tax consequences of the company's opening additional sales offices (or a Canadian sales subsidiary). If Canadian activities sufficiently expand, the firm might send U.S. personnel to work in Canada. Plato's CFO has had reservations about transferring employees to Canada and opening branch offices. She wants you to identify possible tax and business problems, in addition to explaining whether it is necessary to operate in Canada to obtain U.S. tax breaks. Prepare a list of client-related tax and non-tax issues that you should cover in your presentation?