Ranking provincial tax systems in Canada : Classement des régimes fiscaux provinciaux au Canada : Indice des taxes et impôts provinciaux des PME, 2013, de la FCEI

Similar to the first edition, published in 2009, CFIB’s 2013 Index examines elements of the provincial tax system through the lens of the small- and medium-sized business (SME) owner. [...] This score reflects the high tax rates and the large amount of tax credits that exist in the corporate and personal income tax systems—too many tax credits can complicate the tax system, narrow the tax base and drive up tax rates for businesses that do not qualify. [...] Newfoundland and Labrador tops the property tax subindex, and British Columbia scores the best in the corporate income tax subindex. [...] Ontario scores the poorest in the property tax subindex, and British Columbia scores the worst in the sales and excise tax subindex. [...] As a result, the lower the gap between maximum insurable earnings and the average annual earnings, the higher the score.