corporate income tax

6:00AM
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Business investment decisions are of course complex. Among the many factors that a company considers before deciding where to set up operations, expand, or relocate are a jurisdiction’s regulatory burden, market proximity, labour availability, and transportation infrastructure.


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News that Burger King and Tim Horton’s are merging and that the new company will be headquartered in Canada has taken the business and political world by storm. U.S. politicians and left-of-centre groups denounced the transaction as “tax dodging” and warned of a public backlash against the well-known burger chain.


2:00AM
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British Columbia is officially in election mode and the parties are rolling out their campaign promises. When it comes to the tax promises of the two mainstream parties, British Columbians are confronted with a choice, as it were, between higher taxes or even higher taxes. So pick your poison.

To see how they stack up, let’s look at each plan for the most important types of taxes. It’s not a pretty picture.