Canada has attractive corporate tax rates :))) Lower than USA.

From the link: http://www.cra-arc.gc.ca/tx/bsnss/tpcs/crprtns/rts-eng.html

This is why American Conservatives love Canadian corporate tax policy: We have lower corporate taxes.
Business owners are taxed lesser than job holders (because businesses create jobs and contribute to the economy, and because lower taxes offer incentives to start more businesses...)

• Taxes effective 2009: 19% 
• Taxes effective 2010: 18%
• Taxes effective 2011: 16.5%
• Taxes effective 2012: 15%

If you are a small corporation, you only pay 11% in taxes. 

Cheers, 

Gerry.