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There are a tonne of workarounds to having a US Amazon account while living full time in Canada. But the simplest is to create the account with any valid US address, and then buy yourself an Amazon gift card (make sure it's an Amazon US gift card, not an Amazon.ca one!) Apply the gift card to your US account, and when it starts to get low, buy another one. Rinse, repeat.
If you ever physically go to the US, set up an account with one of the mailbox destinations in a border town and actually have something shipped there from Amazon. You'll never get questioned again. (Since I regularly go to the US for work, we often have stuff shipped to our PonyExpress box in Redmond. I have never had Amazon question a purchase for my Kindle. And I do not use any IP address masking for buying eBooks.)
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