Ebay taxes help needed

I started to sell on eBay . I am located in Canada , I sell worldwide.
All my items are directly drop shipped from China , nothing enter Canada unless the buyer is from Canada of course .
I can provide invoices for all the item that I drop ship ( my buying invoices from china)
Well , the problem now is I want to open a store as I am getting good at this and I want to expand .
Should I register a business in Canada (Quebec) and how will taxes work out ? or Should I register an LLC in Delaware an open a store with the business name , a new bank account in Us ad of course a new PayPal as well as a Credit card to the business.
The main thing on this operation is to save taxes , as in Canada 48% are taxes ( not taxable but taxes) that's if they accept my invoices . because if you import to Canada you need to pay GPT , PST and port fees , and in my belief they consider drop shipping as importing .
So if they don't accept my bills , 100% of the sale is a profit .
Anyone experienced enough to help me , and yes I am going to see an accountant , just wanted to hear people thought on this .
Cheers

Well I think personally it would be better in the end registering in your home Country.
Because importation tax and issues will just weigh you down in the long run. You
have a good idea consulting a accountant.