“‘When I first started practising law, I remember a lot of successful Canadian businesses trying to figure out ways to migrate out of Canada, because they felt the corporate tax rates were so oppressive. Many of them moved to the U.S.’ Mr. Steeves said. ‘And now, 15 or 20 years later, it’s completely switched, where you’re seeing a lot of U.S. businesses leaving the U.S. and coming to Canada.’”