Discussion
Canada is not above USA, which makes me think this entire list is BS
Freedom to you isn't the same freedom they are measuring apparently.
Looks like corporate tax and income tax is higher in the US than it is Canada.
Tax robs you of economic opportunity.
Ease of starting a business, tax rates, regulatory efficiency, government size etc are the kind of things they look at.
The numbers are very close though relative to the rest of the list, the ordering is probably just splitting hairs. US and Canada are in the same grouping, which I'd say is accurate.