Paying Taxes 2016: The Canadian Summary

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For four of the last five years, Canada sits in the Top 10 global ranking for ease of paying taxes

Paying Taxes is a unique study from PwC, World Bank and IFC. Now in its tenth year, the study provides data on tax systems in 189 economies around the world, with an ability to monitor tax reform. A medium-size manufacturer and retailer is used for the case study, chosen to ensure its business can be compared worldwide. The ranking for each participating economy is based on the:

  • Total tax rate — firm tax liability as a per cent of profits before all taxes borne
  • Time — the number of hours per year to prepare, file returns and pay taxes
  • Payments — the number of tax payments per year
  Ease of paying taxes 
2016 9
2015 9
2014 8
2013 8
2012 11
2011 10
2010 28

Ease of paying taxes across the G7

Country Overall paying taxes ranking Total tax payments Time to comply
(number of hours)
Total tax rate (%)
Canada 9 8 131 21.1
France 87 8 137 62.7
Germany 72 9 218 48.8
Italy 137 14 269 64.8
Japan 121 14 330 51.3
UK 15 8 110 32.0
US 53 11 175 43.9