I expect they are, but we have to remember that things don't happen overnight. Canada's rates have gone into the competitive norm probably only in the last three to four years. In addition, the U.S. economy is the biggest economy in the world, and obviously they have an enormous advantage simply because of the size of their local economy.
In addition to that, although their statutory rate is much higher than our rate, taxes are a function not only of the rate but of the base, and they have some very significant preferences built into their base.