The author actually under reports the share of taxes paid by the top tier.  Assuming they employ people in their businesses, they must match their employees CPP premiums and pay part of the Employment Insurance premiums.  They also must provide a private 90 day disability plan or pay higher EI premiums.  The corporations that they own pay corporate income tax.  Their personal property taxes will be higher due to the higher values of their properties.  The property tax on their businesses is much higher.  They will also pay more in GST, HST and provincial sales tax (depending on the jurisdiction).  They also bear the costs of the tax system - complying with complex rules on both the personal and corporate size.  Also their corporations bear the cost of remitting payroll deductions and administering the GST.