Long the darling of Canadian donut eaters, Tim Hortons Inc. is about to make things official by headquartering itself in the country that loves its products. The firm filed an application with the U.S. Securities and Exchange Commission to reorganize as a Canadian public company, which in retrospect seems long overdue. Fully 2,930 of the chain’s outlets are in Canada, compared to 527 in the U.S., where it has failed to unseat established rivals like Dunkin’ Donuts. The company is citing reductions in corporate taxes in Canada for the reason behind the move.