Competitive Alternatives 2014: Special Report - Focus on Tax

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1 Competitive Alternatives 2014: Special Report - Focus on Tax Focus on Tax is a supplement to the 2014 Competitive Alternatives report, a global report released in March examining significant business costs across 10 countries. Focus on Tax assesses general tax competitiveness in the 107 featured cities and 10 countries and compares various tax rates in each location including: corporate income tax, property taxes, capital taxes, sales taxes, miscellaneous local business taxes and statutory labour costs - all resulting in a Total Tax Index (TTI). The US represents the study benchmark against which all other countries and cities and compared. The United States TTI is Canada s TTI stands at 53.6, representing a total tax cost 46.4 percent lower than the US. Included below is a breakdown of the national findings for Canada and the 15 Canadian cities included in the analysis. To speak with a KPMG spokesperson about Competitive Alternatives 2014: Focus on Tax, please contact: Taxes Analyzed in Competitive Alternatives: Focus on Tax Corporate income tax: Companies are assumed to have a standard level of net income before income tax (in US dollars) in all locations. In this way, the amount of income tax paid can be compared among locations both in absolute dollars and as effective tax rates. Other corporate taxes: Includes property taxes, capital taxes, sales taxes and miscellaneous business taxes. These taxes are based on actual business costs that would be incurred by each business in each location. For example, property tax costs in each US city are calculated by applying the property tax assessment rules for each city to actual property values for that city. Statutory labour costs: Includes statutory plan costs and other payroll-based taxes. These costs are calculated based on rates and rules applicable in each jurisdiction, as applied to actual wage and salary levels for the jurisdiction. Canada Most competitive corporate tax environment Canadian cities, Toronto (1 st ), Vancouver (2 nd ) and Montreal (3 rd ) led rankings among 51 major international cities (population of two million or more) studied in 10 countries. Canada s federal Corporate Income Tax rate of 15 percent provides a very competitive base for corporate tax even when combined with provincial rates which typically range from percent. In comparison, the US federal income tax rate is approximately 34 percent. Among Other Corporate Taxes, Canada s GST and HST sales taxes, which are generally refundable to businesses, result in lower tax costs than the non-refundable sales taxes that apply in most US states. In addition, the fact that business machinery & equipment is generally not subject to local property tax in Canada provides a further advantage compared to many international locations. For Statutory Labour Costs, income thresholds for CPP and EI (at approximately $50,000) result in low statutory plan costs for Canada relative to many other countries. For example, while US FICA and UI contribution rates are Competitive Alternatives 2014: Special Report Focus on Tax

2 similar to CPP and EI rates in Canada, a much higher income threshold for FICA results in significantly higher costs for US employers of well-paid professional and technical employees. All 15 featured Canadian cities ranked ahead of all US cities. Of the 15 featured Canadian cities, Edmonton (42.7) is the most tax competitive. By comparison, the most tax competitive US city is Baton Rouge, Louisiana (60.7). Edmonton Ranks 1 st overall among 15 Canadian cities with TTI of 42.7 TTI of 42.7 due to low tax effective rates for both Other Corporate Taxes (2nd/15 in Canada) and Statutory Labour Costs (3rd/15 in Canada). Ranks 1st among 15 Canadian cities for the Corporate Services sector, with only a marginal cost for Other Corporate Taxes for this sector. (Corporate Services represent front and back office type operations.) Ranks 3rd among 15 Canadian cities for the Manufacturing sector, with low property taxes, no sales tax costs, and low statutory labour costs. Ranks 6th among 15 Canadian cities for the Digital Services sector, with a lower ranking as Alberta does not have a tax credit for digital media production. Ranks 6th among 15 Canadian cities for the R&D sector, with the 10 percent Alberta refundable R&D tax credit helping in this sector, but being less valuable than the 15 percent or 20 percent credits in some other provinces. Moncton Ranks 2 nd overall among 15 Canadian cities with TTI of 42.9 Ranks 2nd among 15 Canadian cities for the R&D sector, with the 15 percent New Brunswick refundable R&D tax credit positively impacting Moncton s result. Ranks 2nd among 15 Canadian cities for the Corporate Services sector, with fully-integrated HST, no local business tax, and low workers compensation costs all adding to its advantage in this labour-intensive sector. Ranks 5th among 15 Canadian cities for the Manufacturing sector, with relatively higher property taxes negatively impacting its ranking, even after allowing for the benefit of manufacturing investment tax credits available in Atlantic Canada. Ranks 8th among 15 Canadian cities for the Digital Services sector, with a lower ranking as New Brunswick only has a very limited tax credit for digital media production. While Moncton continues to rank well in the study, New Brunswick s 2013 change in corporate income tax rate from 10 percent to 12 percent did impact overall tax costs for Moncton. Fredericton Ranks 3 rd overall among 15 Canadian cities with a TTI of 43.0 Ranks 1st among 15 Canadian cities for the R&D sector, with the 15 percent New Brunswick refundable R&D tax credit helping to improve Fredericton s result. Ranks 3rd among 15 Canadian cities for the Corporate Services sector, with fully-integrated HST, no local business tax, and low workers compensation costs all adding to its advantage in this labour-intensive sector. Ranks 6th among 15 Canadian cities for the Manufacturing sector, with higher property taxes impacting its ranking, even after allowing for the benefit of manufacturing investment tax credits available in Atlantic Canada. Ranks 7th among 15 Canadian cities for the Digital Services sector, with a lower ranking as New Brunswick only has a very limited tax credit for digital media production. While Fredericton continues to rank well in the study, New Brunswick s 2013 change in corporate income tax rate from 10 percent to 12 percent did impact overall tax costs for Fredericton. Competitive Alternatives 2014: Special Report Focus on Tax pg 2

3 St. John s Ranks 4 th overall among 15 Canadian cities with a TTI of 43.8 Ranks 2nd among 15 Canadian cities for the Manufacturing sector, with the largest tax rate reduction for manufacturing and processing income among all the Canadian provinces. Ranks 4th among 15 Canadian cities for the R&D sector, with the 15 percent Newfoundland & Labrador refundable R&D tax credit helping to improve its result. Ranks 12th among 15 Canadian cities for the Corporate Services sector, with the 2nd highest provincial income tax rate and above-average statutory labour costs impacting this sector. Ranks 13th among 15 Canadian cities for the Digital Services sector, with a lower ranking as Newfoundland & Labrador does not have a tax credit for digital media production. Halifax Ranks 5 th among 15 Canadian cities with a TTI of 47.9 Ranks 3rd among 15 Canadian cities for the R&D sector thanks to the 15 percent Nova Scotia refundable R&D tax credit. Ranks in at the middle of the pack for Corporate Services (equal 7 th ) and Manufacturing (7 th ). Ranks 12th among 15 Canadian cities for the Digital Services sector. Nova Scotia s Digital Media Tax Credit (effectively percent of eligible salaries, including overhead) assists in this sector, although that program is set to expire at the end of Saskatoon Ranks 6 th overall among 15 Canadian cities with a TTI of 48.8 In 2012, Saskatoon was ranked as Canada s most competitive city for taxes, but has been displaced this year by Edmonton. Saskatoon s TTI increased from 43.8 in 2012 to 48.8 in 2014 due to Saskatchewan s R&D tax credit changing from refundable for all companies to non-refundable in most situations. Ranks 4th among 15 Canadian cities for Manufacturing, helped by moderately low property tax costs. Ranks equal 7th among 15 Canadian cities for the Corporate Services sector, with the provincial PST adding to total tax costs when compared to the HST provinces. Ranks 9th among 15 Canadian cities for the R&D sector, down from 3rd in Ranks 11th among 15 Canadian cities for the Digital Services sector, with a lower ranking as Saskatchewan does not have a tax credit for digital media production. Charlottetown Ranks 7 th overall among 15 Canadian cities with a TTI of 49.5 Ranks 1st among 15 Canadian cities for the Manufacturing sector, with relatively low property tax costs and low statutory labour costs buoying up this sector. Ranks 6th among 15 Canadian cities for Corporate Services, with the equal highest provincial income tax rate in Canada being offset by negligible Other Corporate Taxes and low Statutory Labour Costs in this sector. Ranks 15th among 15 Canadian cities for the Digital Services sector, with very limited financial support for digital media production projects. Ranks 15th among 15 Canadian cities for the R&D sector, as PEI is the only Canadian province not to provide provincial tax credits for R&D activities. Toronto Ranks 8 th overall among 15 Canadian cities and 1 st overall among 51 major international cities (population of two million or more) with a TTI of 51.6 Although Toronto ranks 1st overall among the 51 major international cities studied, it does not rank 1st in any of the four sectors studied. This shows Toronto as having consistently competitive taxes for a wide range of businesses, rather than especially low taxes for one sector in particular. Competitive Alternatives 2014: Special Report Focus on Tax pg 3

4 Toronto ranks 2nd among the 51 major international cities studied for the Digital Services sector (behind only Montreal), 3rd for the R&D sector (behind Montreal and Vancouver), 3rd for the Corporate Services sector (behind Vancouver and Manchester, UK), and 5th for the Manufacturing sector. The Ontario digital media tax credit has a significant impact on the results for Toronto in the digital media sector, and therefore also contributes to Toronto s overall positive ranking. (The 35 percent tax credit rate for fee for service productions is applicable to the business case examined in this study, rather than the 40 percent rate applicable to general productions.) Ontario s 4.5 percent R&D tax credit also assists Toronto in those business cases where R&D is a relevant consideration. (R&D is a major factor in the R&D sector, but also a lesser consideration in some manufacturing operations such as pharmaceuticals, aerospace, and auto parts.) Moderate Other Corporate Taxes also benefit Toronto most notable here is the provincial HST which generates tax savings for firms when compared to the non-refundable sales taxes that apply in some other Canadian provinces and most US states. Quebec City Ranks 9 th overall among 15 Canadian cities with a TTI of 54.0 Quebec City has moved ahead of Montreal since 2012 (the two cities were very closely ranked in 2012) primarily due to an innovative new property tax provision in Quebec City that rewards owners who improve their properties (causing assessed value to increase). Ranks 4th among 15 Canadian cities for the Digital Services sector, with Quebec s digital media production and e-business tax credits assisting in this sector. Ranks 8th among 15 Canadian cities for the R&D sector, assisted by Quebec s refundable R&D wage credits. Ranks 12th among 15 Canadian cities for the Manufacturing sector. Ranks 15th among 15 Canadian cities for the Corporate Services sector, with Quebec s high statutory labour costs having a significant impact in this labour-intensive sector. Subsequent to the completion of this study, in June 2014 the Quebec budget announced a 20 percent cut in most business tax incentives, including R&D, multimedia, e-business and manufacturing investment. These changes can be expected to negatively impact the results for Quebec City in future editions of this study. Niagara Region Ranks 10 th overall among 15 Canadian cities with a TTI of 54.4 Ranks 5th among 15 Canadian cities for the Digital Services sector, with Ontario s digital media tax credit having a significant impact in this sector. Ranks 10th among 15 Canadian cities for the Corporate Services sector, consistent with its overall ranking. Ranks equal 12th among 15 Canadian cities for the R&D sector, with Ontario s provincial R&D tax credits being less favourable than those of most other provinces. Ranks 13th among 15 Canadian cities for the Manufacturing sector, with above-average property tax costs negatively impacting Niagara Region s results in this sector. Vancouver Ranks 11 th overall among 15 Canadian cities and 2 nd among the 51 major international cities (population two million or more) with a TTI of 54.5 Vancouver ranks 1st among 51 major international cities studied for the Corporate Services sector, 2nd for the R&D sector (behind Montreal), 3rd for the Digital Services sector (behind Montreal and Toronto), and 4th for the Manufacturing sector. The British Columbia R&D tax credit (10 percent) and digital media tax credit (17.5 percent) have a significant impact on the results for Vancouver in those sectors, and contribute to Vancouver s overall positive ranking. BC does not have an employer health tax like those seen in Ontario, Quebec, Manitoba, and Newfoundland & Labrador. This contributes to Vancouver s favourable ranking in this area relative to other Canadian cities. Competitive Alternatives 2014: Special Report Focus on Tax pg 4

5 Since 2012, BC s ranking among Canadian cities has dropped and Vancouver now ranks behind Toronto. Causes of this drop include a corporate income tax rate increase from 10 percent to 11 percent in 2013, the final reversion from refundable HST to non-refundable PST in 2013, and the elimination in 2014 of a provincial industrial property tax credit that provided a partial exemption from school property tax for industrial property. Montreal Ranks 12 th overall among 15 Canadian cities and 3 rd among the 51 major international cities (population two million or more) with a TTI of 55.6 Montreal ranks 1st among the 51 major international cities studied in both the Digital Services sector and R&D sector, 4th in the Corporate Services sector, and 8th in the Manufacturing sector. The range of tax incentives included in this study for Montreal are an important advantage and contribute significantly to Montreal s relatively low tax costs. Incentives considered in the analysis include: o R&D (17.5 percent on R&D wages, or 27.5 percent for bio-pharma) o E-commerce (IT, 30 percent of eligible labour) o Digital media production (30 percent of eligible labour for multimedia titles produced for commercialization in English is used here, a higher rate applies for production in French) o International financial activities (also 30 percent of eligible labour) o Manufacturing (5 percent of investment in manufacturing equipment). The above incentives all contribute to Montreal s low effective Corporate Income Tax rate, which in turn drives its low TTI. However, the other tax categories, Other Corporate Taxes and Statutory Labour Costs, are both above average in Montreal relative to the other Canadian cities compared. Subsequent to the completion of this study, in June 2014 the Quebec budget announced a 20 percent cut in most business tax incentives, including R&D, multimedia, e-business and manufacturing investment. In addition, the higher rate of R&D credit for bio-pharma firms has been eliminated. These changes can be expected to negatively impact the results for Montreal in future editions of this study. Kamloops Ranks 13 th overall among 15 Canadian cities with TTI of 55.8 Ranks 4th among 15 Canadian cities for the Corporate Services sector, assisted by its low statutory labour costs in this labour-intensive sector. Ranks 10th among 15 Canadian cities for the Digital Services sector. Ranks 10th among 15 Canadian cities for the R&D sector. BC s provincial R&D tax credits are non-refundable, thus ranking Kamloops behind other jurisdictions where R&D tax credits are refundable for large corporations. Ranks 10th among 15 Canadian cities for the Manufacturing sector, with both above-average property tax costs and non-refundable PST sales tax costs impacting its results. While Kamloops has relatively high effective costs for Corporate Income Taxes (14th) and Other Corporate Taxes (14th), it has the lowest Statutory Labour Costs among all 15 Canadian cities. Winnipeg Ranks 14 th overall among 15 Canadian cities with a TTI of 55.9 Since 2012, Winnipeg has fallen behind both Quebec City and Montreal, primarily due to Manitoba increasing its sales tax rate from 7 percent to 8 percent in Ranks 5th among 15 Canadian cities for the R&D sector, with the 20 percent Manitoba partially-refundable R&D tax credit helping to improve Winnipeg s result. Ranks 11th among 15 Canadian cities for the Manufacturing sector. Ranks 14th among 15 Canadian cities for the Digital Services and Corporate Services sectors, with Winnipeg s local business tax and non-refundable provincial sales tax resulting in high costs for Other Corporate Taxes. Competitive Alternatives 2014: Special Report Focus on Tax pg 5

6 Sudbury Ranks 15 th overall among 15 Canadian cities with a TTI of 56.8 While sitting in last place among the Canadian cities, Sudbury s TTI is still lower than any US city examined. Ranks 3rd among 15 Canadian cities for the Digital Services sector, with Ontario s digital media tax credit having a significant impact in this sector. Ranks 9th among 15 Canadian cities for the Corporate Services sector. Ranks equal 12th among 15 Canadian cities for the R&D sector, with Ontario s provincial R&D tax credits being less favourable than those of most other provinces. Ranks 14th among 15 Canadian cities for the Manufacturing sector, with high property tax costs negatively impacting Sudbury s results in this sector. Competitive Alternatives 2014: Special Report Focus on Tax pg 6

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