canada corporate tax rates
And on the basis of simply an effective tax rate, Burger King wouldn't appear to be getting that much of a break in acquiring Tim Hortons. This table from KPMG shows the corporate tax rate in Canada is 26.5%, which compares with 40% for the U.S. According to Burger King's most recent 10-K, in 2013 the company's effective tax rate was 27.5%, so not much higher than the Canadian corporate tax rate.