They were just looking at the corporate tax. As you might know, there's work that I personally have done in which I have tried to actually look at what's called the “fiscal burden” on businesses. It's a way of trying to aggregate up different taxes on different inputs—labour and capital—but also take into account various subsidies, like health care subsidies and education subsidies, etc., that could impact the fiscal burden on the cost of producing goods and services. I've done that for Canada and for Ontario particularly.
Let me just very quickly add that there's been a recent study that was done by Ken McKenzie, at the University of Calgary, with a colleague. They looked at these effective tax rates on the cost of doing business in Canada; they looked at inter-provincial differences. He found that those provinces that had lower effective tax rates on costs would actually end up having more companies operating in that jurisdiction.