Usually it's the poor USA worker who takes the hit.
That's because the Canadian manufacturing sector was decimated by the FTA (became NAFTA when Mexico joined) and the high interest rate policies of the Bank of Canada in the early '90s. There just aren't that many manufacturing jobs left up here.
Unlike larger corporations, Zippo simply doesn't have the size to take advantage of the tax benefits of operating in both countries like, for example, the big 3 auto makers.