[SeekAndFind]

Here's another perspective.

OECD Corporate Tax Rates - Federal Plus Provincial/State, 2007 and 2008

Rank	Country	Corporate Income Tax Rate 2008	Corporate Income Tax Rate 2007	Change from 2007 to 2008
1	Japan	39.54	39.54	0.0
2	United States	39.25	39.26	0.0
3	France	34.43	34.43	0.0
4	Belgium	33.99	33.99	0.0
5	Canada	33.50	36.12	-2.6
6	Luxembourg	30.38	30.38	0.0
7	Germany	30.18	38.9	-8.7
8	Australia	30.00	30.0	0.0
9	New Zealand	30.00	33.0	-3.0
10	Spain	30.00	32.5	-2.5
11	Mexico	28.00	28.0	0.0
12	Norway	28.00	28.0	0.0
13	Sweden	28.00	28.0	0.0
14	United Kingdom	28.00	30.0	-2.0
15	Italy	27.50	33.0	-5.5
16	Korea	27.50	27.5	0.0
17	Portugal	26.50	26.5	0.0
18	Finland	26.00	26.0	0.0
19	Netherlands	25.50	25.5	0.0
20	Austria	25.00	25.0	0.0
21	Denmark	25.00	25.0	0.0
22	Greece	25.00	25.0	0.0
23	Switzerland	21.17	21.32	-0.1
24	Czech Republic	21.00	24.0	-3.0
25	Hungary	20.00	20.0	0.0
26	Turkey	20.00	20.0	0.0
27	Poland	19.00	19.0	0.0
28	Slovak Republic	19.00	19.0	0.0
29	Iceland	15.00	18.0	-3.0
30	Ireland	12.50	12.5	0.0
	OECD Average	26.6	27.6	-1.0

[SeekAndFind]

The above table is somewhat dated.

See here for instance:

http://ca.news.yahoo.com/conservatives-head-victory-canada-election-022335447.html

Canada Tories to follow tax-cut, pro-business agenda

EXCERPT :

The Conservatives have long planned to cut the corporate tax rate to 15 percent next year from 16.5 percent. Their stated goal: to help business compete in a global market.

They say other tax breaks, including a family-friendly plan that will lower tax rates for couples with children, will follow once they eliminate a record-breaking budget deficit.