SH> Why I don't know. It's not like Tim's makes coffee that's any darn
SH> good anyway. Personaly I won't cross the street for Tim Horton's
SH> coffee. Having said that I pass 5 of them on my way to work at 3:00am
SH> so I do get one daily and choke it down.

I have never heard of Tim Hortons until the news release that Buger King
bought their franchise for $11 billion.  One of the big reasons Burger King
did this, was to move their headquarters to Canada and out of the US to get
an instant corporate tax savings.

They are doing this in a rather illusive way, but saying Tim Hortons will
become the parent company (this allowing them to have their headquarters in
Canada) - even though Burger King bought Tim Hortons.  All the Burger King
executives will stay in the US, but the headquarters for the parent company
(Tim Hortons) will be in Canada.  They call this an inversion.

The fast food business is a tight market and they are looking for an angle.
McDonalds is killing them here in the US and so are the taxes.

- Mark

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