Small business owners would see their top tax rate go from 39.6% to 15%.
Tax hikes to carbon, corporations and high-income earners are part of the plan.
Findings suggest more Canadian firms surveyed are optimistic in areas such as sales growth.
Liberals want to raise the income threshold to $500,000 from $350,000 to allow more businesses to pay the lower rate.
Latest cut is the third since January, 2015, when the rate was 4.5%.
Conservative candidate says escalating carbon tax would rise to $130 a tonne by 2030.
Tax breaks would have saved the company about $2.5 million over three years.
Down from a surplus of $5 billion in the same period last year.
Presidential hopeful says US businesses shouldn’t pay more than 15% in corporate taxes.
Paper suggests some provinces are sacrificing tax revenue because corporate taxes are too high.
Government revenues were up 8.2% this fiscal year compared to last year.
Company has minimized its taxes in the UK by keeping its European headquarters in Ireland.
OECD plan aims to end tax shelters and require companies to pay taxes in the countries where they earn profits.
Think-tank argues a cash-flow tax would better account for the cost of doing business than a gross revenue royalty.
Plans to lower corporate tax rate for businesses and immediate tax deductions for business investments.