A link to a study that KPMG conducted, with regard to the cost of doing business in select countries around the world - Canada had the lowest costs.

Ironically enough, both contact names for KPMG in Toronto are Indian……

http://www.kpmg.ca/en/news/pr20040218.html

The link leads to a summary, the detailed report indicating methodology, etc is also available.

Thanks for the info Crenshaw!

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