Business registration and primary market

Hello.

I don't speak the native language, so don't judge me so harsh

I live now in San-Diego, CA. My friend live in Toronto, Canada.

We are close to establish a business, website to sell t-shirts with our own designs. We trying to decide, where to register the company, in US or Canada.

We divided our duties, so i will take care about t-shirts, print on them, and manage delivery, so he gonna do designs.

I know that its much easier and cheaper to establish a business in Canada, especially in Toronto.

So the plan is:

Establish company in Toronto

create website and sell t-shirts for the US market



Eventually, he will just establish it in Toronto, but in fact ill do everything in CA, and selling for US people.

Is it make sense, and any pitfalls in that plan?



Thank you in a advance .