This report assesses tax competitiveness for microbusinesses and small businesses across all levels of government in all Canadian provinces and in 20 U.S. states. Five of the most populous states were selected, with the remaining 15 chosen based on their proximity to and trade exposure with Canada.
This report examines capital investment trends and projections in Canada. It identifies the key factors influencing small business capital investment decisions, highlights the main investment barriers faced by SMEs, and estimates the investment surge resulting from a provincial sales tax (PST) exemption in BC, Saskatchewan, and Manitoba.
Taxes have consistently ranked among the top concerns for Canadian business owners for decades. CFIB data show that the total tax burden has been the most frequently cited issue for entrepreneurs for at least 25 years—well ahead of other major challenges such as labour shortages or red tape. What has changed is not the nature of the concern, but some of the context in which it is felt.