11 areas in 134 countries, including property rights, innovation, taxes, tech, corruption, personal, trade and monetary freedoms, red tape, investor protection and the performance of stocks.So as you can see the Corporate tax cuts weren't the only reasons Canada became number one. So it seems considering Canada is #1 place for business it only makes sense that we start looking to improve other things in our country. So continuing to cut Corporate taxes is silly considering there are many other things to do with that money. Our Country has an enormous lead when it comes to taxes compared to are trading partners. So if we increase the Corporate taxes to balance the budget it seems it will have little effect on our rating. As it seems we are already number one. I think balancing the budget can help business in the long run, because cutting Corporate taxes that we can't afford to cut will only mean higher taxes on people or Companies later on which will effect business. In order for Canada to ensure the business community that there taxes don't go up we must cut taxes that we know we can afford. The Liberal party proved this as it cut the Corporate tax rate from one of the highest in the world to now one of the most competitive in North America and the G8. The Corporate tax rate needs to go back to 18% so we can balance the budget then after we have a surplus like the Liberals we will cut the Corporate taxes. Cutting them now gives business false hope.
Read more here