On corporate taxes that is true, but the US has THE highest corporate tax rate in the OECD.  Compared to the Nordic Countries which the left loves, our total corporate tax rate (federal + provincial) is actually slightly higher.  As for top marginal rate, we are the third lowest amongst province and territories (Only Nunavut and Northwest Territories are lower although Saskatchewan will be next year), but when compared to the US, our top marginal rate is 47.7%, which is higher than over 40 states in the US.  Their top federal rate is 39.6% while ours is 33%, but their typical state tax rate is usually around 5-7% thus average top rates between 45-47% so slightly lower than us.  Off course if Trump cuts taxes we will lose even more.