Taxation of corporations in Canada : a comparison of tax burdens with the United States and selected member states of the European Union using the European tax analyzer - part 1

In this two-part article, the authors compare the effective company tax burdens in North America, i.e. in Canada and the United States, and in 12 selected Member States of the European Union. In Part 1, the authors provide a comprehensive overview of the taxation of corporations in Canada, taking into account, at the corporate and shareholder levels, the distinction between federal and provincial taxes.