According to KPMG's international business guide, Competitive Alternatives, Canada has the lowest effective corporate tax rate of ALL major economies: (progressive-economics.ca)
On the tax front, despite the recent exuberance over corporate tax policy, it's important to recognize that the average effective corporate tax rate is already just 20 % in the United States. (hussmanfunds.com)
A report by the Institute on Taxation and Economic Policy covering 2008 - 2015 estimates that capital - intensive industries such as the utilities, gas and electric sector paid only 3.1 percent effective corporate tax rate, telecommunications 11.5 percent and Internet services and retailing 15.6 percent effective rates. (washingtonpost.com)