Paying Taxes 2017: The Canadian Summary

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With the introduction of the new “post-filing index” sub-indicator this year, Canada ranking for ease of paying taxes drops to 17th

Paying Taxes 2017, now in its 11th edition, continues to be a unique report from PwC and the World Bank Group. It is the only piece of research which, by using a medium-sized domestic case study company, measures and assesses the ease of paying taxes across 190 economies. This year, for the first time, we look at a fourth sub-indicator that measures two post-filing processes; obtaining a VAT refund and, correcting a corporate income tax return and dealing with any corresponding tax audits.

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
  • Post-filing index – obtaining a VAT refund, correcting a corporate income tax return and dealing with corresponding tax audits 
  Ease of paying taxes 
2017 17
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 (%) Post-filing index
Canada 17 8 131 21 76.44
France 63 8 139 62.8 92.42
Germany 48 9 218 48.9 97.45
Italy 126 14 240 62 48.39
Japan 70 14 175 48.9 78.91
UK 10 8 110 30.9 87.44
US 36 11 175 44 93.12