Who Bears the Burden of Property Taxes in Canada’s Largest Metropolitan Areas? analyzes the ratio of municipal and provincial property tax rates (including education) paid by residents, businesses and industries in Canada’s major urban areas. It finds that across the country, but particularly in the cities of Toronto, Montreal, Calgary, Edmonton and Vancouver, businesses pay much higher property tax rates than residents, which can erode competitiveness and lead to business migration, reduced hiring and investment, and even business closures.