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Ranking Provincial Tax Systems in Canada

This report examines provincial tax systems through the lens of a small-and medium-sized business owner. 

Based on an index of five key indicators (premiums and payroll taxes, sales and excise taxes, corporate income tax, personal income tax, and property tax), the paper ranks provinces according to their ability to provide an equitable and effective tax system which helps to foster a competitive environment for small-and medium-sized businesses. 

In 2013, the provinces with the best tax climates for smaller businesses w Alberta, Saskatchewan and New Brunswick; Quebec, Nova Scotia and Ontario had the worst tax climates. 

October 23, 2013