"Microsoft plans to open a software development center in Canada this fall to attract talent and avoid U.S. immigration issues."Yahoo picked up the story yesterday and elaborates that
"Thelocation will be one of only a handful development centers outside the company's headquarters in ., the software company said Thursday. It previously announced plans to build sites in and ."Clearly, they picked Vancouver because of the ease of access to Microsoft HQ (only 140 miles apart).
It will be interesting to see if many other US companies choose to make a similar move.