The 2016 edition of KPMG’s Focus on Tax ranked Toronto first in terms of having the lowest tax burden for businesses.  There were 111 cities in 10 countries studied (Australia, Canada, France, Germany, Italy, Japan, Mexico, the Netherlands, the United Kingdom and the United States). The rankings were based on average results for four major business sectors: Toronto ranked first for digital services, second for R&D services and manufacturing, and third for corporate services.
Ranking City
1 Toronto, Canada
2 Vancouver, Canada
3 Manchester, U.K.
4 Montreal, Canada
5 Monterrey, Mexico
6 Amsterdam, Netherlands
7 Rotterdam, Netherlands
8 Mexico City, Mexico
9 Cincinnati, Ohio
10 London, U.K.