Thinking of leaving Canada? There's more than just personal tax rates to consider

financialpost.com:

Canadian personal tax rates may be too high, don’t compare favourably with those in the United States and are driving many of our successful people out of the country, but to be fair, there are many considerations other than high taxes that go into a decision to leave and become a non-resident for income-tax purposes.

As I often tell many of my clients and colleagues: “Don’t let the tax tail wag the dog.” In other words, tax is not usually the sole driver behind important decisions such as leaving Canada. There are many other factors including: Canada’s cold climate; where family and friends are located; the quality and cost of medical services in the new location; the cost of living — including housing; the language spoken and overall culture appeal; political stability/climate; the ability to legally reside in the new location; and the overall quality of life as compared to Canada.

In more than 90 per cent of the cases I’ve worked on in recent years — and that’s a lot of cases — clients desire to live in the U.S. That’s not a surprise to me. The U.S. is certainly — for most of the issues mentioned above — very comparable. It has a warmer and gentler climate. Medical services are world class. The languages spoken in the U.S. are virtually the same as in Canada.

Whenever I speak or write about the above, I inevitably get people who say Canada’s health-care system is superior to that of the U.S. Yes, I get it, the U.S. does not have universal health care and instead relies on a combination of public, private, for-profit and non-profit insurers and providers.

The U.S. does, however, fund the national Medicare program for people 65 and older (and other people who require assistance). Notwithstanding that, private for-profit