I think Canada has very competitive business tax rates. I think there are other barriers, though, to investment and growth. The regulatory environment is a good example.
I'm going to give a provincial example. One of the things I was a little surprised by was to find that Ontario has twice as many regulations as B.C. I actually think B.C. is a well-regulated economy, so why does Ontario need twice as many regulations?
To me, this illustrates an impediment to growth.