The KPMG report reviewed in the Financial Post says Canada's taxes are the most business-friendly in the world. This has "annoyed U.S. lawmakers to the point where Congress is considering a bill to make it harder for companies to change addresses abroad." More stick and less carrot won't help them.
As a patriot, I'm pleased and blame HARPER for successive reductions in the small business tax rate. Money earned by a business is taxed when it goes out to the owners and reinvested when it isn't. WIN-WIN for Canada.
Footnote: Is this report true? There are some jurisdictions like Hong Kong that technically fall outside the KPMG list.