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"Our businesses are paying some of the highest rates for workers' compensation in the country and we are one of only four provinces that still Fendi Leather Hobo Bag has a tax on payroll, which has an impact on business expansion and job creation," Hammond said.

in fourth place in CFIB tax rankings

The second edition of the Small Business Provincial Tax Index puts Alberta, Saskatchewan and New Brunswick in the Top 3 spots. Quebec is ranked at the bottom in 10th place.

Newfoundland and Labrador improved its Small Business Provincial Tax Index ranking from sixth place in 2009 to fourth in 2013, according to an updated report from the Canadian Federation of Independent Business (CFIB).

"While we are glad Fendi Wallet Review

to see that Newfoundland and Labrador improved its ranking from 2009, there Fendi Handbag Prices Uk

payroll tax," said Vaughn Hammond, CFIB's senior policy analyst in Newfoundland and Labrador.

is still room for improvement in areas such as workers' compensation premiums and Monster Fendi Bag Replica

But the province's tax system still needs improvement in key areas, the CFIB says.

The report looks at how the provinces stack up against one another by examining 53 indicators in five major areas of tax policy premiums and payroll taxes, sales and excise taxes, corporate income taxes, personal income taxes and property taxes.