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A Taxing Issue: Comparing Provincial Taxation for Businesses and People

The Conference Board of Canada, June 1, 2016
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They say that taxes are one of two absolutes in life. Taxes shape decisions of both individual Canadians and the businesses that employ them.

In a new report from the Centre for Tax Analysis, Fiscal Incentives and Competitiveness, The Conference Board of Canada compares the provinces' respective tax burdens on businesses and individuals. The analysis takes a look at each of the provinces, and covers different types of taxation:

  • For businesses: corporate income taxes, social security contributions paid by employers, payroll taxes, property taxes, and provincial sales taxes and provincial segments of the HST.
  • For personal taxation: personal income taxes, social security contributions paid by employees, property taxes, and provincial sales taxes and provincial segments of the HST.

Businesses locate themselves based on factors such as the availability of labour, the presence of adequate infrastructure and the cost of doing business—which includes the many forms of taxation. Individual choices about where to live and work are based on numerous economic, financial, social, cultural, environmental and educational factors, but the level of taxation is certainly part of that decision-making checklist. So how do the different areas of Canada measure up? Which province, in terms of taxation, is the best to live and work in Canada?

Webinar Highlights

Join Conference Board economists Matthew Stewart and Julie Adès for their analysis of the tax attractiveness of each province. You won’t want to miss this expert analysis of the findings, and exploration of topics such as:

  • The impact of payroll taxes on personal taxation -- Payroll taxes contribute significantly to the differences in provincial tax burdens among the provinces.
  • The effect of a value-added sales taxes on business taxation-- Provinces with value-added sales taxes offer a smaller average sales tax burden ratios to businesses compared to provinces that have conventional retail sales taxes.
  • Province-by-province rankings: For both personal and taxation, the provinces are ranked from the lowest tax burden to the highest tax burden.
  • About Matthew

    Matthew Stewart is Associate Director, National Forecast at The Conference Board of Canada, specializing in the Canadian and world economy. Matthew is currently advising international clients on the economy and has been assisting the Ukrainian federal government and city level governments in developing strategic plans. In Canada, he has been responsible for designing and building a demand and supply model for physicians based on changing disease patterns. Matthew has a M.A. (Economics) from McMaster University and a B.A. (Honours Economics) from The University of Western Ontario.

    About Julie

    Julie Adès is a Senior Economist with the National Forecasting group at The Conference Board of Canada. She is responsible for the medium and long-term outlooks of the labour market, household spending and income and some areas of the demographic forecast. She also contributes to different contractual projects. She joined the Conference Board in 2008. Julie holds a M.A. in economics from Laval University where she specialized in natural resources and environmental economics. She also holds a B.A. in economics, management and international relations with great distinction from McGill University.

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