Nova Scotia “barely gets a passing grade” when it comes to tax friendliness toward small business, according to a study released Thursday by the Canadian Federation of Independent Business.
The federation’s Small Business Provincial Tax Index ranks Nova Scotia third from the bottom among Canadian provinces, ahead of only Ontario and Quebec.
On a ranking system of zero to 10 and based off numbers from the end of last year, Nova Scotia scored a 5.08. Alberta was first at 7.98, with Quebec last at 4.02