October 2013
Marvin Cruz, Research Analyst
Renée Anne Nat, Public Policy and Entrepreneurship Intern
Canada’s two most populous provinces continue to lag behind most of the country when it comes to small business-friendly tax systems. Nova Scotia also makes the bottom three. The second edition of the Small Business Provincial Tax Index puts Ontario (#8), Nova Scotia (#9) and Quebec (#10) at the bottom, while Alberta, Saskatchewan and New Brunswick hold down the top three spots.
Links to regional backgrounders:
| British Columbia | Quebec | Nunavut |
| Alberta | New Brunswick | Yukon |
| Saskatchewan | Nova Scotia | Northwest Territories |
| Manitoba | Prince Edward Island | |
| Ontario | Newfoundland and Labrador |
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