I don't think Toronto stands a chance. Americans would not move to Toronto because 1) Wages are much lower in Toronto and I don't see Amazon paying twice the prevailing wage.
2) Americans would have to pay taxes in both Canada and America.
> Americans would have to pay taxes in both Canada and America.
You deduct foreign tax payments on foreign earned income against your US tax bill. My assumption is that Canada has higher or comparable tax rates to the US which makes this a non-issue.