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Yet, despite consistently being in the top 20 over the past five years, Canada's ranking could potentially drop should the federal government implement the proposed legislative changes for private corporations.On average, small- to medium-sized Canadian companies make eight tax payments (versus an average of 24 payments globally) per year and take 131 hours (versus an average of 240 hours globally) to comply with the tax requirements.

Combined with shrinking supply, housing markets in these regions have firmed up and average prices have been making modest gains.That's far from enough time for businesses to adapt," says Dan Kelly, president of the Canadian Federation of Independent Business."We continue to urge the government to slow down and to listen to the recommendations from the Senate Committee on National Finance." The Senate Standing Committee on National Finance issued a report that recommends the government withdraw the proposed changes to the taxation of private corporations in Canada, or barring that, to push back their application to 2019.The store was converted from the former RONA Home and Garden and is the fourth new model Lowe’s store to open in Canada.The store underwent a 16-week physical transformation which involved construction, departmental sequencing of new racking and re-merchandising, branding, and IT conversion, as well as providing training for employees focused on new product knowledge and customer service.

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