Transportation companies have to provide reasonable rates to be competitive. Fifty percent of the cost of the end product goes towards transportation. For rail to be competitive, a level playing field has to be created between Canada and the U.S. and among the modes. Canadian taxation policy needs to take this factor into account. Further, in comparison to the trucking industry, rail pays 14 percent and to the trucking industry's eight percent.
Rail pays property tax on every foot of land on which it operates.
Roads are publicly provided. Government must also be sensitive to the issue of time. Delays at the bureaucratic levels hinder progress. For example, in December 1999, Santa Fe and CN Rail wanted to join. Government imposed a 15-month moratorium to review the proposal.