Who was responsible for an outrageous shooting in Poland?
It depends on who you ask:
Polish Interior Minister, a liberal, has admitted he lied about the Krakow shooter being ‘far-right’
— Jack Posobiec (@JackPosobiec) November 9, 2026
**
Who was responsible for an outrageous shooting in Poland?
It depends on who you ask:
Polish Interior Minister, a liberal, has admitted he lied about the Krakow shooter being ‘far-right’
— Jack Posobiec (@JackPosobiec) November 9, 2026
**
In the arena of antipathy and paranoia, the Liberals never fail to disappoint:
Federal agents have not seized a single shipment of slave-made imports in Canada in the last 10 years, new records show. Cabinet in a 2021 Ministerial Mandate letter had promised to “eradicate forced labour from Canadian supply chains and ensure Canadian businesses operating abroad do not contribute to human rights abuses.”
**
Daniel Santoro, a lawyer funded by the Justice Centre for Constitutional Freedoms (JCCF), has filed a submission with a Senate committee urging significant changes to Bill C-22, the Lawful Access Act, 2026.
The legislation would expand federal powers to require internet and telecommunications companies to assist police and intelligence agencies in accessing information during criminal and national security investigations.
Santoro argues the proposed measures threaten Canadians' constitutional protections against unreasonable search and seizure under Section 8 of the Canadian Charter of Rights and Freedoms.
The Senate passed Bill C-22 at second reading on October 22 and referred it to the Standing Senate Committee on National Security, Defence and Veterans Affairs for further examination.
The federal government maintains the legislation is necessary to help police investigate criminal activity and allow the Canadian Security Intelligence Service (CSIS) to respond to national security threats while respecting constitutional rights.
(Sidebar: but not interference from China.)
However, Santoro warns the proposed powers could force telecommunications companies, including Rogers and Bell, to modify their systems to provide government access to private information.
According to his submission, such requirements could create security vulnerabilities in encrypted communications and other services Canadians rely on to protect their personal information.
He argues the legislation could effectively require companies to create digital backdoors, potentially exposing sensitive information to hackers and other unauthorized users.
Virtual private networks (VPNs), encrypted messaging applications and other privacy technologies could be affected, he warns.
“This bill renders true digital security illegal. It gives government the power to outlaw services people use for their own privacy and security,” Santoro said.
“It forces backdoor access that could let hackers in.”
The lawyer also raised concerns about provisions that would prevent telecommunications providers from notifying customers about certain government orders.
Under the proposed legislation, companies would generally be prohibited from disclosing orders requiring them to facilitate government access to information.
Santoro argues the secrecy provisions could leave Canadians unaware that their information may be subject to government access requirements.
He maintains the restrictions could also infringe freedom of expression protections under Section 2(b) of the Charter.
Another concern involves proposed inspection powers allowing government officials to enter and examine business premises without first obtaining a warrant.
Although the provisions would not apply to private homes, Santoro argues businesses are also entitled to constitutional protection against unreasonable searches.
He wants the legislation amended to require judicial authorization before officials conduct compliance inspections.
The submission also challenges provisions allowing the government to require telecommunications and internet companies to retain metadata for up to six months.
Unlike the content of messages or conversations, metadata can identify who communicated, when communications occurred and where individuals were located.
Santoro warns that collecting and retaining such information can reveal significant details about Canadians' personal relationships, activities and movements.
He argues the proposed retention requirements could expose sensitive information about individuals who are not suspected of committing any crime.
(Sidebar: that's the plan.)
The Justice Centre is calling on senators to restrict the government's authority to compel companies to weaken encryption or introduce vulnerabilities into their systems.
It also wants tighter limits on metadata retention, narrower secrecy provisions and mandatory judicial approval for searches of business premises.
The organization is recommending that telecommunications providers receive additional time to comply with any new requirements before the legislation takes effect.
Santoro has requested an opportunity to appear before the Senate committee to explain his concerns and answer questions from senators.
“Parliament should limit these powers in order to preserve our privacy and security,” he said.
Bill C-22 remains before the Senate committee, where senators will examine the proposed surveillance powers and consider whether amendments are necessary before the legislation proceeds.
Herr Carney is too good to be in Canada on Remembrance Day.
Some underling will be present to pretend to be sombre and make sure that the "Our Father " is not said.
In other news, cemeteries for impoverished veterans will now be untended as the government has assumed responsibility for their upkeep:
The Department of Veterans Affairs has agreed to take over management of the largest private military cemetery in the nation at a $15.9 million cost. The National Field of Honour at Pointe-Claire, Que. was established in 1929 by private donors as a dignified resting place for impoverished veterans facing a pauper’s grave: “No man who has given his services in defence of his country should be buried as a pauper.”
If you didn't die on the battlefield, you can come home and be snuffed out:
It was two days before Christmas when David Baltzer, a physically healthy man in his 30s, was offered medically assisted death by a Veterans Affairs Canada caseworker.
A former soldier who had served two tours in Afghanistan, Baltzer had been receiving psychological treatment for PTSD and suicidal thoughts.
He relied on veterans' benefits to survive after struggling to reintegrate into civilian life, so he was shocked when he received a letter informing him that his benefits had been cut.
Upset and looking for answers, he called Veterans Affairs Canada (VAC).
But rather than receiving the help he was seeking, Baltzer claims the caseworker instructed him to end the call and provided him with a different number to contact.
During that subsequent conversation, he says the caseworker reviewed his file and suggested he consider another option.
'He looked at my file and said, "I can see the therapy you've done. It doesn't seem like much has helped. I'd like you to keep an open mind and think about this."'
'"Have you ever given any thought to medical assistance in dying?"'
Baltzer is among several Canadian veterans who have told the Daily Mail they were offered euthanasia in connection with their mental health struggles and disabilities.
Some said they felt 'disposable' and 'abandoned' by the country they served for years, as one claimed a nurse had 'bragged' to him about how many people they had euthanised.
Another said it is easier to access legal marijuana than medical equipment, as they argue Canada is washing its hands of its servicemen.
The Daily Mail also spoke to Catherine Christensen, a lawyer representing several veterans who were offered medical assistance in dying (MAID) and is working on a proposed class-action lawsuit against the Canadian government.
'You've got physically healthy young men asking for help, and the help offered is death,' she said.
For Baltzer, the call came at a particularly vulnerable point. He was already struggling to adjust to civilian life, had been experiencing difficulties in his relationship and had been assigned several different therapists through Veterans Affairs.
Speaking to the Daily Mail from his home in Manitoba, he said: 'To me, [the suggestion of MAID] was a confirmation of, 'Oh, my life is worthless'.'
He says the 2019 conversation became a turning point, sending him into a downward spiral.
'The last six years have been a gong show. I went off the rails pretty hard. I ruined a lot of stuff in my life. I just burned it all to the ground.'
The suggestion that his life was no longer worth living profoundly affected his sense of self-worth.
'[After the call] I started questioning my value. I had a really bad attitude and was engaging in anti-social behaviour. Not even thinking about consequences, but thinking about things in the moment and just doing them.'
His actions became increasingly destructive and he began abusing alcohol and other substances.
Eventually, as part of an appeal to have his veterans' benefits reinstated, Baltzer raised the issue of the MAID suggestion with a pension advocate, but says nothing came of it.
'I said, "You didn't help me at all, and in fact, you offered me medically-assisted suicide." And it just went blank. No one said anything. It just got swept under the rug.'
The experience left him feeling betrayed by an institution he had once been proud to be a part of.
'I was a stand-up, moral, law-abiding citizen and prided myself on that for a very long time. And then I realised all I'm doing is fighting the system constantly after I honourably served them.'
An ungrateful nation doesn't thank you for your service.
Also:
The Department of Veterans Affairs will not recognize Indigenous fighters of pre-Confederation Canada as veterans. The honour was sought by the Assembly of First Nations: “Veterans Affairs Canada defines a veteran as ‘any former member of the Canadian Armed Forces who successfully completed basic training and was honourably discharged.”
A new poll has found a strong majority of Canadians respect and trust their Jewish neighbours, but a small minority feels differently because they believe Jews have a collective responsibility for Israel’s actions.
Jack Jedwab, the president and CEO of the Association for Canadian Studies and the Metropolis Institute, who released the poll by EKOS, said the results are very disturbing in a time of rising antisemitism in Canada.
“My concern is that collective blame can also provide a form of moral rationalization for antisemitic incidents,” Jedwab told National Post.
(Sidebar: that's the plan.)
“When Jews are treated as responsible for actions attributed to Israel, hostility, discrimination and even more extreme forms of antisemitism risk being presented as understandable or justified responses to events in the Middle East.”
The poll analyzed responses from 1,232 Canadians aged 18 and over between Oct. 9 and 15.
It was released today to mark International Day Against Fascism and Antisemitism. On the evening of Nov. 9, 1938, a series of antisemitic riots took place in Nazi Germany. Homes belonging to Jewish families, Jewish businesses and synagogues were targeted and vandalized. Jewish people were attacked. It became known as Kristallnacht, or Night of Broken Glass.
Canada has been battling a rise in antisemitism, notably since October 7, when Hamas terrorists murdered 1,200 people in Israel in 2023, sparking a war in the Middle East. An anti-Israel movement spread globally, affecting Canada and resulting in protests, boycotts, violence, and the targeting of Jewish and Israeli-owned businesses.
The poll sheds light on how Canadians feel about the Jewish community in the country. It found that 85 per cent of Canadians surveyed had “much or some” respect for Jewish Canadians.
Seventy-four per cent of Canadians said they trusted Jews and 70 per cent perceived that they shared values with them. Sixty per cent said they were in contact with Jews “often or sometimes.”
A small group of respondents reported little or no respect for Jews and provided explanations for how they felt. There were 100 responses.
Among those answers, the most common one (41 per cent) was that Jewish people had a collective responsibility for Israel’s actions.
Jedwab said he thought this kind of attitude was “most troubling.” Although, he noted, it was only a minority who felt this way — not Canadians as a whole.
(Sidebar: wrong. This is how the morally-posturing, unthinking crowd really feels. It will start as a drop and then a downpour. I don't remember Jewish schools, businesses and even people being attacked while growing up. Do you?)
One person who took part in the poll said they disrespected Jewish people because Jews “are participating in a genocide.”
Jedwab said he found the statements that bordered on “Holocaust inversion” to be especially disturbing.
“Portraying Jews collectively as perpetrators of atrocities comparable to those historically committed against them turns the memory of Jewish suffering into an accusation against Jews themselves,” he said.
“It is repugnant to invoke the Holocaust to morally condemn Jews as a people.”
Other reasons given for not having respect for Jewish people included their religion, beliefs and cultural practices (16 per cent), stereotypes, conspiracies and perceived behaviour (also 16 per cent), insularity, exclusivity and lack of integration (10 per cent), and negative personal experiences (3 per cent.)
And there it is.
Oh, but the Jews aren't alone in being isolated, targeted and being scapegoated:
Conservative MP Andrew Lawton attempted to call the House of Commons Heritage Committee to study crimes targeting religious institutions, such as church burnings and synagogue shootings, but was blocked by the committee’s Liberal and Bloc MPs.
During the House of Commons Heritage Committee on Thursday, Liberal MP and committee chair Lisa Hepfner declared Lawton’s motion to begin a study on crimes against religious institutions in Canada to be outside the committee’s scope. Her ruling was supported by the Bloc and Liberal MPs, who formed a majority on the committee.
Following the failed motion to begin the study, Lawton put forward another motion to have the committee “recognize that faith and religion are integral to Canadian history, culture, traditions and national identity” and to report their vote to the House of Commons.
The Liberals, however, also moved to block such a vote from reaching the House of Commons for members to review and vote on, including Prime Minister Mark Carney.
On Sunday, cops arrested the boy and a woman named Estela Quintanilla after a brutal assault inside the Mandarin restaurant at The Centre on Barton mall in the city’s east end. The object of their attack was a 59-year-old Canadian Armed Forces member who was supervising air cadets as part of the annual poppy drive.
Cops say the victim was left with life-altering injuries. For what?
What triggered the incident was the feral behaviour of two youths — aged 11 and 12 — who, cops said, blew a loud air horn directly into the cadets’ ears. The cadets’ supervisor followed the pair into the Mandarin to confront them.
A struggle broke out and that’s when Quintanilla allegedly knocked the feet out from under the man, jumping in the fray to take her pound of flesh. Cops say she battered the man and when he was on the ground, the 12-year-old began kicking him.
Result? Life-altering injuries.
What is sickening is that nothing of any substance will be done to punish this sack of crap.
Parliament should let the courts define what “national interest” would justify quashing a lawful strike, an Air Canada executive yesterday told MPs. Unions have cautioned the ambiguous phrase does not appear elsewhere in labour legislation: “‘National interest’ is fairly vague.”
It will be even more vague when the government's friends in court get done with you.
Oh, unions ... you girl-bossed too close to the sun ...
To wit:
Trofim Lysenko (born 1898, Karlovka, Ukraine, Russian Empire—died November 20, 1976, Kiev, Ukrainian S.S.R.) was a Soviet biologist and agronomist, the controversial “dictator” of Communistic biology during Joseph Stalin’s regime. He rejected orthodox genetics in favor of “Michurinism” (named for the Russian horticulturist I.V. Michurin), which was begun by an uneducated plant breeder fashioning explanations for his hybrid creations. After Michurin’s death in 1935, Lysenko led the movement and transformed it into an assault on orthodox genetics.
**
Despite the fact that Lamarck's theory of evolution by acquired characteristics had been widely discarded as a scientific hypothesis, a remarkable set of circumstances allowed Lysenko the opportunity to sweep aside more than 100 years of scientific investigation to advocate a "politically correct" way to enhance agricultural production. When Lysenko promised greater crop yields, a Soviet Central Committee—desperate after the famine in the early 1930s—listened with an attentive ear. The very spirit of Marxist theory, Lysenko claimed, called for a theory of species formation which would entail "revolutionary leaps." Lysenko attacked Mendelian genetics and Darwinian evolution as a theory of "gradualism." ...
Despite the near medieval conditions in which the majority of the population of Czarist Russia lived, the achievements of pre-Revolutionary Russia in science rivaled those of Europe and America. In fact, achievement in science had been one of the few avenues to the aristocracy open to the non-nobility. The Revolution had sought to maintain this tradition, and win over the leaders of Russian science. From the earliest days Lenin and Trotsky, in particular, fought, even in the midst of famine and civil war, to make available considerable resources to scientific research.
In the political storms that ravaged the Soviet Union following the rise of Stalin, Lysenko's idea that all organisms, given the proper conditions, have the capacity to be or do anything had certain attractive parallels with the social philosophies of Karl Marx (and the twentieth-century French philosopher Henri Bergson) that promoted the idea that man was largely a product of his own will. Enamored with the political correctness and with the "scientific merit" of Lysenko's ideas, Stalin took matters one step further by personally attacking modern genetics as counter-revolutionary or bourgeois science. While the rest of the scientific world could not conceive of understanding evolution without genetics, Stalin's Soviet Union used its political power to suppress rational scientific inquiry. Under Stalin, science was made to serve political ideology.
The victory of the Stalin faction within the ruling party changed the previously nurturing relationship between the Soviet State and science. Important developments in science (including what we would term today as social sciences) were terminated by state terror. During the 1930s and 1940s, scientists were routinely executed, imprisoned, or exiled. Soviet science was largely carried forward in specially built labor camps, where scientists denounced as "saboteurs" continued their work in total isolation from the outside world.
Under Stalin and Lysenko, scientific truth became both incompatible and inappropriate to political truth. Information on genetics was eliminated from Soviet biology textbooks, and Lysenko attempted to reduce his conflict with classical geneticists to political contradictions. Lysenko stated that there existed two class-based biologies: "bourgeois" vs. "socialist, dialectical materialist." The entire agricultural research infrastructure of the Soviet Union—a country with millions whose lives teetered on starvation—was devoted to a disproved scientific hypothesis, and inventive methods were used to falsely "prove" that there was no famine and that crop yields were actually on the rise.
**
Certain agronomists failed to put into effect the profound instructions of Lysenko — and in one such wave, in 1931, Lorkh, the so-called “king” of the potato, was sent to Kazakhstan. Others carried out the Lysenko directives too precisely and thus exposed their absurdity. (In 1934 Pskov agronomists sowed flax on the snow — exactly as Lysenko had ordered. The seeds swelled up, grew moldy, and died. The big fields lay empty for a year. Lysenko could not say that the snow was a kulak or that he himself was an ass. He accused the agronomists of being kulaks and of distorting his technology. And the agronomists went off to Siberia.) Beyond all this, in almost every Machine and Tractor Station wrecking in the repairing of tractors was discovered — and that is how the failures of the first collective farm years were explained!
Members of the Commons science committee yesterday expressed disbelief after senior Public Health Agency staff could not explain their use of terminology like “pregnant people” to identify expectant mothers. “You can’t answer a simple question about biological reality?” asked Conservative MP Vincent Ho (Richmond Hill South, Ont.): “Should we stop using the term ‘mother’?”
I believe that is the idea.
Also - it's not about possible ties to eugenics.
(Sidebar: like a country prepared to kill off a woman who lost her culinary mojo should talk.)
It's about disgracing a normie who changed the world:
The eminent scientist’s designation as a National Historic Person in his adopted homeland of Canada has been reviewed and edited while a commemorative plaque at the Alexander Graham Bell National Historic Site in Baddeck, Nova Scotia will have its wording changed.
The move has angered surviving members of the family, who argue Mr Bell was in no way opposed to sign language and even used a version of it with his deaf wife.
Edinburgh-born Bell, who patented the first telephone in 1876, emigrated to Canada with his family in his early twenties and died aged 75 at his home in Nova Scotia in 1922. He was designated as a National Historic Person in 1977.
Canada’s Historic Sites and Monuments Board found that Mr Bell sought to teach deaf people to communicate through speech and lip-reading rather than signing.
They also determined Mr Bell was part of the eugenics movement in the late 19th century, which believed selective breeding could improve the human race, and ‘argued against the intermarriage of congenitally deaf people’, suggesting it could contribute to the hereditary transmission of deafness.
The board’s report stated: ‘Reviews are undertaken on an ongoing basis to ensure that designations reflect current scholarship, shifts in historical understandings and a range of voices, perspectives and experiences in Canadian society.’
However the decision has outraged his descendants, who say the views attributed to Mr Bell in the new designation are based on internet inaccuracies.
Mr Bell’s great-granddaughter Sara Grosvenor, president of the Alexander and Mabel Bell Legacy Foundation, said: ‘Bell said deaf members of society should choose whatever mode of communication worked for them and was not against signing.
‘Bell absolutely was not a eugenicist. As a scientist of his day, however, he studied genetics, and, in particular, to consider improvements in animal husbandry to create twin-bearing sheep to help Nova Scotia farmers.
‘He said members of the deaf community should marry whomever they choose.
‘Information on the internet and in recent re-evaluations about Bell often is cherry-picked to support certain arguments and theories.’
Oh, lies.
Quelle surprise.
The consequences of an unaccountable government:
Bank of Canada Governor Tiff Macklem yesterday expressed irritation when asked why he reversed three years’ worth of interest rate cuts. “There’s no immediate benefit of raising interest rates,” Macklem told the Commons finance committee after Conservative and Liberal MPs alike opposed the October 28 increase: ‘Explain to small business owners why the decision was made because I’m having a hard time explaining it to them, okay?’
**
Conservative MP Jamil Jivani has asked the ethics commissioner to consider the relationship between Prime Minister Mark Carney and Telesat Corporation CEO Dan Goldberg following the awarding of a $2.3-billion military satellite deal.
The letter, posted online, argues that Goldberg and Carney have a relationship dating back two decades, that has included running a marathon together in London, and more recently, Goldberg attending the swearing in of Carney's cabinet.
It says Goldberg moved to Ottawa in 2006 and soon after met Carney, who was a senior official at the Department of Finance. The two have been described as "good friends" multiple times, publicly, and neither have denied they are close personal friends.
Telesat is not listed on the prime minister's ethics screen, which includes 103 other companies.
**
Nolan Quinn announced last month that he had engaged KPMG to audit the sector following concerns about rising usage in the Ontario Student Assistance Program. Preliminary findings from that audit alarmed the government enough to refer the matter to the Ontario Provincial Police.
But Quinn does not intend to make those findings public, he said.
“Ultimately, we want to keep ensuring that the confidentiality of that audit is taking place, but we will act accordingly with the results of that audit,” Quinn said after question period.
A spokesperson for Quinn later said that they will “consider” releasing information from the audit if it doesn’t compromise a potential police investigation, a potential future auditor general investigation, “or the ministry’s efforts to obtain evidence, recover funds and hold bad actors accountable.”
(Sidebar: so, never.)
Quinn has previously said that the preliminary findings include concerns about “common ownership, the involvement of immigration services firms and co-location between private career colleges and immigration recruitment or immigration services firms, inadequate student validation and verification of course enrolment and outcomes, and unusually high concentrations of OSAP applications submitted from the same geographic locations.”
Career Colleges Ontario has been warning the government for years about OSAP activity at a small number of schools.
Ministry documents filed in court about two schools show the government has received tips alleging that recruiters are applying for OSAP on students’ behalf, and that thousands of applications came from a single IP address. The schools have denied allegations of wrongdoing.
Oh, Canadians:
Wow…. 🤯 Canadians actually believe they will no longer be living paycheck to paycheck now that Trump got squashed in the midterms.
— Marc Nixon (@MarcNixon24) November 4, 2026
Yes, dear:
Canada’s debt strain is greatest in instalment loans, which include unsecured personal loans and point-of-sale financing. The share of those loans that are at least 90 days overdue reached 2.95 per cent, more than triple the 0.95 per cent recorded in late 2015, the Macdonald-Laurier Institute project showed.
Meanwhile, auto-loan arrears stood at 0.87 per cent, up from a pandemic low of 0.39 per cent in 2021. Credit-card arrears reached 0.80 per cent, nearly double from their 2021 low of 0.44 per cent.
Doug Hoyes, co-founder of insolvency firm Hoyes, Michalos & Associates Inc., said borrowers often tap a line of credit to make up for lost income. When that runs out, they turn to credit cards, then higher-cost instalment loans and payday lenders.
“You cannot keep layering borrowing on top of borrowing,” he said.
Hoyes said many of his clients use those loans to cover bills after exhausting cheaper sources of credit, hoping their income will recover before the payments become unmanageable.
His firm’s clients carried average unsecured debts of more than $67,000 last year, up 11 per cent from a year earlier and 37 per cent over three years, and owed money to an average of 10 creditors.
Matt Fabian, TransUnion Canada’s senior director of financial services research and consulting, said that while Canadians are having trouble paying back their loans, they’re still relatively managing their debtload. Payment deferrals, government support and reduced spending during the pandemic helped pushed overall arrears to unusually low levels from the recession of 2008-2009 before bouncing higher in the past year, he noted.
“For some products, in some segments, it’s higher than it was pre-COVID. For some, it’s just returning,” he said.
**
In December 2015, Canada’s new Liberal government introduced changes to Canada’s
personal income tax system. Among the changes for the 2016 tax year, the federal govern-
ment added a new income tax bracket, raising the top tax rate from 29 to 33 percent on
incomes over $200,000. This increase in the federal tax rate is layered on top of numerous
recent provincial increases. Starting with Nova Scotia in 2010, through 2023 at least one
Canadian government has increased the top personal income tax rate in every year except
2011, 2019, and 2023. Over this period, seven out of 10 provincial governments increased
tax rates on upper-income earners. As a result, the combined federal and provincial top
personal income tax rate has increased in every province since 2009.
The largest tax hike has been in Newfoundland and Labrador, where the combined
top rate increased by 10.3 percentage points (or 23.1 percent). This raised the province
from one of the lowest combined top rates in Canada in 2009, up to the highest rate in the
country in 2023. In Ontario, the combined top rate increased by 7.1 percentage points (or
15.3 percent); in Quebec it increased by 5.1 percentage points (or 10.6 percent).
These increases have important consequences for Canada’s economy. In particular,
high and increasing marginal tax rates—that is, the tax rate on the next dollar earned—
discourage people from engaging in productive economic activity, ultimately hindering
economic growth and prosperity. This occurs because marginal tax rates reduce the reward
of earning more income and, in the case of personal income taxes, more labour income.
There is general agreement in the economic literature on this point; the debate is about
the magnitude of the effect.
The federal and provincial increases to Canada’s marginal income tax rates from 2009
to 2023 have put the country at a greater competitive disadvantage for attracting and
retaining skilled labour and, less directly, investment and entrepreneurs. Even before the
changes, the country’s combined federal and provincial top marginal tax rates compared
unfavourably to those in the United States and other industrialized countries.
Out of 61 Canadian and US jurisdictions (including the provinces, states, and Washing-
ton, DC), Newfoundland and Labrador currently has the highest combined top statutory
marginal rate (54.80 percent), followed by Nova Scotia (54.00 percent) and Ontario (53.53
percent). Nine Canadian provinces occupy the list of 10 jurisdictions with the highest top
combined marginal income tax rates and all provinces are in the top 15. There is a total of
46 US jurisdictions with combined top tax rates that are lower than all Canadian provinces.
The fact that Canada’s top tax rates are often applied to lower levels of income than is
the case in other countries further erodes our tax competitiveness. To adjust for differences
in income thresholds, we compare the combined statutory marginal tax rates at various
income levels in Canadian dollars for each Canadian and US jurisdiction. At an income of
CA$300,000, the highest threshold (with the exception of Alberta and Newfoundland and
Labrador) in which a Canadian combined top rate is applied, Canadians in every province
face a higher marginal income tax rate than Americans in any US state. Results are the
same at an income of CA$150,000 and Canada’s marginal tax rates are also uncompetitive
at incomes of CA$75,000 and CA$50,000.
Taken together, Canada’s personal income tax rates are decidedly uncompetitive com-
pared to those in the United States. And, Canada also competes with other industrialized
countries for highly skilled workers and investment.