Canada - English

Competitive Alternatives 2014 – Canadian Results 

Tax competitiveness in Canadian cities and around the world


Focus on Tax compares various complex tax costs faced by companies in more than 100 cities among 10 countries.

Top Highlights


  • For the second time, Canada ranked first among the 10 countries compared, with total tax costs 46.4% lower than the US
  • Canada offers the lowest effective corporate income tax rate at 7.2%
  • Significant tax incentives made Canada the most tax competitive in the Digital Services and R&D sectors
  • Toronto, Vancouver and Montreal are the most tax competitive among 51 major international cities (population of two million people or more)
  • Edmonton has the lowest tax costs among 107 international cities examined


For more information on the study, view our infographic below, explore the International results, or download the report [PDF 1.57MB] for more in-depth information.

Competitive Alternatives 2014 – Focus on Tax
Competitive Alternatives 2014 – Focus on Tax
Competitive Alternatives 2014 – Focus on Tax


KPMG can help


KPMG's global network of International Corporate Tax professionals consider the broad impact of international taxes, and assist businesses and organizations worldwide to manage tax liabilities and assist in future tax planning.


KPMG can help you:


  • Manage complexities of multiple tax systems and  regulations
  • Handle cross-border tax matters
  • Identify and secure grants and other government incentives
  • Enhance tax accounting methods and systems
  • Prepare tax and information returns and other disclosure requests
  • Seek tax-efficient exits from foreign markets
  • Define new venture and growth strategy, and determine supply chain optimization
  • Assist on due diligence and other related audit, tax, accounting and compliance issues


For more information, please contact Elio Luongo.


Elio Luongo

Elio Luongo

Canadian Managing Partner, Tax


Reports and Resources

Competitive Alternatives 2014 – Focus on Tax


Download Competitive Alternatives 2014 - Special Edition: Focus on Tax [PDF 1.57MB]


Download Competitive Alternatives 2014 "Focus on Canada" [PDF 2.5MB]


Download Full Report: Competitive Alternatives 2014 [PDF 11.6MB]


Focus on Tax 2014 – Slideshare Presentation


Study Archive



Focus on Tax News Release


Focus on Tax Regional Backgrounder [PDF 143KB]


If you would like to arrange a media interview to discuss the Focus on Tax findings, please contact


What is Total Tax Index (TTI)?

Competitive Alternatives 2014 – Focus on Tax compares total tax costs between countries and cities using a Total Tax Index (TTI) for each location. The TTI is a measure of the total amount of taxes paid in a specific location by a corporation, as compared to the US average at 100.00.

Be first to know

Get the latest information from KPMG.

Tax Hub Canada App

KPMG’s free Tax Hub Canada app


KPMG’s free Tax Hub Canada app provides timely, convenient tax news straight to your handheld device. Access the app today.