From: Subject: Advantage Canada: Cost competitiveness | Managing | Strategy | Canadian Business Online Date: Mon, 18 Aug 2008 15:58:06 -0700 MIME-Version: 1.0 Content-Type: multipart/related; boundary="----=_NextPart_000_0109_01C9014B.33DFCDD0"; type="text/html" X-MimeOLE: Produced By Microsoft MimeOLE V6.00.2800.1896 This is a multi-part message in MIME format. ------=_NextPart_000_0109_01C9014B.33DFCDD0 Content-Type: text/html; charset="iso-8859-1" Content-Transfer-Encoding: quoted-printable Content-Location: http://www.canadianbusiness.com/managing/strategy/article.jsp?content=20060327_75709_75709&utm_source=business&utm_medium=rss Advantage Canada: Cost competitiveness | Managing | = Strategy | Canadian Business Online
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Advantage = Canada:=20 Cost competitiveness

Advantage Canada: Cost competitiveness

Andy=20 Holloway
From the March 27-April 9, 2006 issue of = Canadian=20 Business magazine

The rising Canadian dollar notwithstanding, Canada = remains the=20 cheapest place to operate a company in the G7, according to = a new=20 study by KPMG. And Canada still has a 5.5% cost advantage = over the=20 United States, down from 9% in 2004. (The dollar would have = to rise=20 another 13% before the two countries were at par.) Canadian=20 companies enjoy effective income tax rates that trump the = States in=20 both manufacturing and non-manufacturing indus tries. We = also have=20 the lowest effective corporate tax rate for research and = development=20 of all nine countries analysed.

"The tax landscape has been changing quite dramatically = in the=20 last 10 years or so," says Glenn Mair, a director for MMK = Consulting=20 in Vancouver and co-author of Competitive Alternatives: = KPMG's Guide=20 to International Business Costs. "We're seeing numerous = corporate=20 income tax and capital tax cuts, at a time when U.S. rates = have=20 largely remained unchanged." Mair points out some favourable = tax=20 provisions in the U.S. are being eliminated because of trade = disputes. Canada also boasts the lowest benefit costs as a=20 percentage of payroll.

Within Canada, it's no surprise Vancouver and Toronto are = the=20 least cost-competitive of the 16 cities analyzed. Smaller = locations=20 such as Sherbrooke, Que., and Moncton, N.B., take the top = two spots.=20 Toronto and Vancouver are now comparable to major low-cost = American=20 cities such as Atlanta and Tampa, but Mair says they still = have at=20 least a 5% cost advantage over major regional competitors = such as=20 New York and Seattle. Take that, Yankees.

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BACKGROUND: url(../images/img_bkgrnd_moduleDrop.gif) repeat-x; = BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px solid; = HEIGHT: 120px } .columnistModule P { MARGIN-TOP: 0px; FONT-SIZE: 12px; MARGIN-BOTTOM: 8px } .columnistModuleHdr { BACKGROUND: url(../images/img_bkgrnd_moduleHdr.gif) repeat-x; WIDTH: = 100% } .columnistModulePad { PADDING-RIGHT: 2px; PADDING-LEFT: 2px; PADDING-TOP: 4px } .columnistModuleContent { PADDING-LEFT: 5px; WIDTH: 200px } .howToModule { BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; = BACKGROUND: = url(http://www.canadianbusiness.com/images/img_bkgrnd_moduleDrop.gif) = repeat-x; BORDER-LEFT: #000000 1px solid; BORDER-BOTTOM: #000000 1px = solid; HEIGHT: 120px } .howToModuleHdr { BACKGROUND: = url(http://www.canadianbusiness.com/images/img_bkgrnd_moduleHdr.gif) = repeat-x; WIDTH: 100% } .howToModulePad { PADDING-RIGHT: 2px; PADDING-LEFT: 2px; PADDING-TOP: 4px } .howToModuleContent { PADDING-LEFT: 5px; WIDTH: 200px } 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solid; BORDER-BOTTOM: #000000 1px = solid } .otherModule P { MARGIN-TOP: 0px; FONT-SIZE: 12px; MARGIN-BOTTOM: 8px } .otherModuleContent { PADDING-RIGHT: 7px; PADDING-LEFT: 7px; PADDING-BOTTOM: 4px; = PADDING-TOP: 4px } .otherModuleContent A { COLOR: #003399 } #content34rNotch { BACKGROUND: url(../images/img_bkgrnd_34rNotch.jpg) repeat-x; WIDTH: = 510px } #content34rNotchPad { PADDING-RIGHT: 5px; PADDING-LEFT: 7px; PADDING-TOP: 11px } .content34rModule { BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; = BACKGROUND: url(../images/img_bkgrnd_34rModuleDrop.gif) repeat-x; = BORDER-LEFT: #000000 1px solid; WIDTH: 496px; BORDER-BOTTOM: #000000 1px = solid } .content34rModule A { FONT-SIZE: 12px; COLOR: #003399 } .content34rModule B { COLOR: #003399 } .content34rModule P { MARGIN-TOP: 0px; FONT-SIZE: 12px } .content34rModule TD { FONT-SIZE: 12px } .content34rModule H1 { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; FONT-SIZE: = 14px; PADDING-BOTTOM: 0px; MARGIN: 0px; LINE-HEIGHT: 14px; PADDING-TOP: = 0px } .content34rModule .headline { FONT-WEIGHT: bold; FONT-SIZE: 14px } .content34rModuleHdr { BACKGROUND: url(../images/img_bkgrnd_moduleHdr.gif) repeat-x; WIDTH: = 496px; COLOR: #ffffff } .content34rModulePadwPicture { PADDING-RIGHT: 10px; PADDING-LEFT: 10px; PADDING-BOTTOM: 10px; = PADDING-TOP: 10px } .content34rModulePad { PADDING-RIGHT: 10px; PADDING-LEFT: 10px; PADDING-BOTTOM: 10px; = PADDING-TOP: 10px } #contentFullNotch { BACKGROUND: url(../images/img_bkgrnd_fullNotch.jpg) repeat-x; WIDTH: = 650px } #contentFullNotchPad { PADDING-RIGHT: 5px; PADDING-LEFT: 7px; PADDING-TOP: 11px } .contentFullModule { BORDER-RIGHT: #000000 1px solid; BORDER-TOP: #000000 1px solid; = BACKGROUND: url(../images/img_bkgrnd_fullModuleDrop.gif) repeat-x; = MARGIN-BOTTOM: 10px; BORDER-LEFT: #000000 1px solid; WIDTH: 635px; = BORDER-BOTTOM: #000000 1px solid } .contentFullModuleHdr { BACKGROUND: url(../images/img_bkgrnd_moduleHdr.gif) repeat-x; WIDTH: = 635px; 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#999999 1px solid; BORDER-TOP: #999999 1px solid; = FONT-WEIGHT: bold; FONT-SIZE: 12px; BORDER-LEFT: #999999 1px solid; = COLOR: red; BORDER-BOTTOM: #999999 1px solid; FONT-FAMILY: Arial, = Helvetica, sans-serif; BACKGROUND-COLOR: yellow } #leadStory { MARGIN-LEFT: 120px; WIDTH: 400px; POSITION: relative; BACKGROUND-COLOR: = #f1ece4; TEXT-ALIGN: center } #leadStory .source { PADDING-RIGHT: 5px; FONT-WEIGHT: bold; FONT-SIZE: 9px; PADDING-BOTTOM: = 5px; TEXT-TRANSFORM: uppercase; TEXT-ALIGN: right } #leadStory .title H2 { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; FONT-SIZE: = 18px; PADDING-BOTTOM: 0px; MARGIN: 0px 0px 0px 27px; COLOR: #064599; = LINE-HEIGHT: 24px; PADDING-TOP: 0px; TEXT-ALIGN: left } #leadStory .teaser { FONT-SIZE: 12px; MARGIN-LEFT: 0px; COLOR: #2a2a2a } #leadStory .teaser P { MARGIN-TOP: 0px; MARGIN-LEFT: 27px; MARGIN-RIGHT: 25px; TEXT-ALIGN: = left } #leadStory .relatedContent { PADDING-RIGHT: 0px; PADDING-LEFT: 15px; FONT-SIZE: 11px; = PADDING-BOTTOM: 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1px solid; WIDTH: 300px; PADDING-TOP: 5px; BORDER-BOTTOM: = #dddddd 1px solid; BACKGROUND-COLOR: #ffffff } .contentMediaModuleTopicSlide { BORDER-RIGHT: #dddddd 1px solid; PADDING-RIGHT: 5px; BORDER-TOP: = #dddddd 1px solid; PADDING-LEFT: 5px; PADDING-BOTTOM: 5px; BORDER-LEFT: = #dddddd 1px solid; WIDTH: 130px; PADDING-TOP: 5px; BORDER-BOTTOM: = #dddddd 1px solid; BACKGROUND-COLOR: #ffffff } .contentMediaModuleTopicFeature { BORDER-RIGHT: #dddddd 1px solid; PADDING-RIGHT: 5px; BORDER-TOP: = #dddddd 1px solid; PADDING-LEFT: 5px; PADDING-BOTTOM: 5px; BORDER-LEFT: = #dddddd 1px solid; PADDING-TOP: 5px; BORDER-BOTTOM: #dddddd 1px solid; = BACKGROUND-COLOR: #ffffff } .contentMediaModuleTopic A { FONT-SIZE: 12px; COLOR: #003399 } .contentMediaModuleTopicFeature A { FONT-SIZE: 12px; COLOR: #003399 } .contentMediaModuleTopic B { COLOR: #003399 } .contentMediaModuleTopic STRONG { COLOR: #003399 } .contentMediaModuleTopic P { MARGIN-TOP: 0px; FONT-SIZE: 12px } .contentMediaModuleTopicFeature P { MARGIN-TOP: 0px; FONT-SIZE: 12px } .contentMediaModuleTopic TD { FONT-SIZE: 12px } .contentMediaModuleTopicFeature TD { FONT-SIZE: 12px } .contentMediaModuleTopic H1 { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; FONT-SIZE: = 14px; PADDING-BOTTOM: 0px; MARGIN: 0px; LINE-HEIGHT: 14px; PADDING-TOP: = 0px } .contentMediaModuleTopicFeature H1 { PADDING-RIGHT: 0px; PADDING-LEFT: 0px; FONT-WEIGHT: bold; FONT-SIZE: = 14px; PADDING-BOTTOM: 0px; MARGIN: 0px; LINE-HEIGHT: 14px; PADDING-TOP: = 0px } .contentMediaModuleTopic .headline { FONT-WEIGHT: bold; FONT-SIZE: 14px } .contentMediaModuleTopic .imgFloat { CLEAR: both; FLOAT: left; MARGIN: 5px 7px 5px 0px } .contentMediaModuleTopicFeature .imgFloat { CLEAR: both; FLOAT: left; MARGIN: 5px 7px 5px 0px } .imgFloatCenter { TEXT-ALIGN: center } .contentMediaModuleTopic .additionalLinks { PADDING-RIGHT: 5px; PADDING-LEFT: 5px; PADDING-BOTTOM: 5px; MARGIN: = 0px; PADDING-TOP: 5px; BACKGROUND-COLOR: #f8f8f8 } .contentMediaModuleTopicFeature .additionalLinks { PADDING-RIGHT: 5px; PADDING-LEFT: 5px; PADDING-BOTTOM: 5px; MARGIN: = 0px; PADDING-TOP: 5px; BACKGROUND-COLOR: #f8f8f8 } .contentMediaModuleTopic .additionalLinksHdr { PADDING-LEFT: 5px; MARGIN: 0px; BACKGROUND-COLOR: #eeeeee } .contentMediaModuleTopicFeature .additionalLinksHdr { PADDING-LEFT: 5px; MARGIN: 0px; BACKGROUND-COLOR: #eeeeee } .contentMediaModuleText { PADDING-LEFT: 85px } .contentMediaModuleTopicFeatureText { PADDING-RIGHT: 85px } .contentMediaModuleForm { MARGIN-TOP: 10px; TEXT-ALIGN: center } .contentMediaModuleForm SELECT { FONT-SIZE: 11px; WIDTH: 270px } .contentMediaModuleTopic .noDropDown { WIDTH: 300px } .rightsidelinks { FONT-WEIGHT: bold; FONT-SIZE: 12px; COLOR: #ae1117; FONT-FAMILY: Arial, = Helvetica, sans-serif; TEXT-DECORATION: underline } .rightsideboldreds { FONT-WEIGHT: bold; FONT-SIZE: 12px; COLOR: #ae1117; FONT-FAMILY: Arial, = Helvetica, sans-serif } .boldbluebody { FONT-WEIGHT: bold; FONT-SIZE: 14px; COLOR: #2a3cb4 } .speciallist { LIST-STYLE-POSITION: outside } .smalltextforpmb { FONT-SIZE: 9px } .speciallinkunderlines { TEXT-DECORATION: underline } .basicbodytext { FONT-SIZE: 12px; COLOR: #000000; FONT-FAMILY: Arial, Helvetica, = sans-serif } .boldredbody { FONT-WEIGHT: bold; FONT-SIZE: 14px; COLOR: #ae1117 } .basicboldtabletext { FONT-WEIGHT: bold; FONT-SIZE: 12px; COLOR: #666666; FONT-FAMILY: Arial, = Helvetica, sans-serif } .basicboldtabletextdarker { FONT-WEIGHT: bold; FONT-SIZE: 12px; COLOR: #333333; FONT-FAMILY: Arial, = Helvetica, sans-serif } .rightsideboxborder { BORDER-RIGHT: #999999 thin; BORDER-TOP: #999999 thin; BORDER-LEFT: = #999999 thin solid; BORDER-BOTTOM: #999999 thin } .leftsideboxborder { BORDER-RIGHT: #999999 thin; BORDER-TOP: #999999 thin; BORDER-LEFT: = #999999 thin solid; BORDER-BOTTOM: #999999 thin } .clsResult { PADDING-RIGHT: 1px; PADDING-LEFT: 1px; BACKGROUND: #ffffff; = PADDING-BOTTOM: 1px; MARGIN: 0px; PADDING-TOP: 1px } .clsResultTitle { FONT-WEIGHT: bold; FONT-SIZE: 11px; COLOR: #003399; FONT-FAMILY: = Verdana, Arial, sans-serif; TEXT-DECORATION: underline } .clsResultTitleNoBold { FONT-WEIGHT: bold; FONT-SIZE: 10px; COLOR: #fff; FONT-FAMILY: Verdana, = Arial, sans-serif; TEXT-DECORATION: underline } .clsResultDescription { FONT-SIZE: 11px; COLOR: #000000; FONT-FAMILY: Verdana, Arial, = sans-serif } .clsURL { FONT-SIZE: 9px; COLOR: #003399; FONT-FAMILY: Verdana, Arial, sans-serif } .clsCell { BORDER-RIGHT: #ffffff 1px solid; BORDER-TOP: #ffffff 1px solid; = BACKGROUND: #ffffff; BORDER-LEFT: #ffffff 1px solid; CURSOR: pointer; = BORDER-BOTTOM: #ffffff 1px solid } #yahooAds { BORDER-RIGHT: #ccc 1px solid; BORDER-TOP: #ccc 1px solid; FONT-SIZE: = 11px; BORDER-LEFT: #ccc 1px solid; WIDTH: 158px; FONT-FAMILY: = arial,verdana,helvetica } .yahooAds-mainlink { FONT-WEIGHT: bold; FONT-SIZE: 11px; COLOR: #003399; FONT-FAMILY: = arial,verdana,helvetica } .yahooAds-smalllink { FONT-SIZE: 9px; COLOR: #003399; FONT-FAMILY: arial,verdana,helvetica } #yahooAds-footer { BORDER-RIGHT: #0c3357 1px solid; FONT-SIZE: 9px; BORDER-LEFT: #0c3357 = 1px solid; WIDTH: 158px; COLOR: #fff; FONT-FAMILY: = arial,verdana,helvetica; BACKGROUND-COLOR: #0c3357 } #yahooAds-footer A { FONT-SIZE: 9px; COLOR: #fff; FONT-FAMILY: arial,verdana,helvetica; = TEXT-DECORATION: underline } #new_myCBLoginv2 { FONT-SIZE: 11px; MARGIN: 6px 0px 10px 12px; HEIGHT: 100px } #formout INPUT { MARGIN-TOP: 3px; FONT-SIZE: 11px; MARGIN-BOTTOM: 3px } .loginInput { DISPLAY: block; WIDTH: 135px } #new_stockLookUp1 { FONT-SIZE: 11px; BACKGROUND: = url(http://www.canadianbusiness.com/images/frame/img_bkgrnd_stockLookup.j= pg) no-repeat; WIDTH: 160px; BORDER-BOTTOM: #000000 1px solid; HEIGHT: = 133px } #new_stockLookUp1 A { FONT-SIZE: 11px } #quoteLookupCompNew .buttons { BORDER-RIGHT: medium none; BORDER-TOP: medium none; FONT-SIZE: 10px; = BORDER-LEFT: medium none; WIDTH: 24px; COLOR: #ffffff; BORDER-BOTTOM: = medium none; FONT-FAMILY: Verdana, Arial, Helvetica, sans-serif; HEIGHT: = 19px; BACKGROUND-COLOR: #333333; TEXT-ALIGN: center } #quoteLookupSymNew .buttons { BORDER-RIGHT: medium none; BORDER-TOP: medium none; FONT-SIZE: 10px; = BORDER-LEFT: medium none; WIDTH: 24px; COLOR: #ffffff; BORDER-BOTTOM: = medium none; FONT-FAMILY: Verdana, Arial, Helvetica, sans-serif; HEIGHT: = 19px; BACKGROUND-COLOR: #333333; TEXT-ALIGN: center } FORM#quoteLookupSymNew { MARGIN-TOP: 15px; FONT-SIZE: 11px; MARGIN-BOTTOM: 3px; TEXT-ALIGN: = center } FORM#quoteLookupCompNew { FONT-SIZE: 11px; TEXT-ALIGN: center } #quoteLookupCompNew INPUT { FONT-SIZE: 11px; WIDTH: 110px } #quoteLookupSymNew INPUT { FONT-SIZE: 11px; WIDTH: 35px } #quoteLookupSymNew SELECT { FONT-SIZE: 11px; WIDTH: 70px; HEIGHT: 19px } #rdm_banner { BORDER-RIGHT: #767676 1px solid; BORDER-TOP: #767676 1px solid; = BACKGROUND: #fff; BORDER-LEFT: #767676 1px solid; BORDER-BOTTOM: #767676 = 1px solid; HEIGHT: 25px; TEXT-ALIGN: center } #rdm_banner SELECT { MARGIN: 2px } #rdm_banner OPTION { HEIGHT: 15px } #rdm_banner IMG { MARGIN: 2px 12px 0px 5px } #endecaGuidedNav { BORDER-RIGHT: #ccc 1px solid; BORDER-TOP: #ccc 1px solid; FONT-SIZE: = 11px; BORDER-LEFT: #ccc 1px solid; WIDTH: 158px; BORDER-BOTTOM: #ccc 1px = solid; FONT-FAMILY: arial,verdana,helvetica } #endecaGuidedNav A:link { FONT-SIZE: 11px; COLOR: #003399; FONT-FAMILY: arial,verdana,helvetica } #endecaGuidedNav A:hover { FONT-SIZE: 11px; COLOR: #003399; FONT-FAMILY: arial,verdana,helvetica; = TEXT-DECORATION: underline } .404-search-box { BORDER-RIGHT: #666666 1px solid; PADDING-RIGHT: 15px; BORDER-TOP: = #666666 1px solid; PADDING-LEFT: 15px; BACKGROUND: #f7f7f7; = PADDING-BOTTOM: 15px; BORDER-LEFT: #666666 1px solid; WIDTH: 250px; = PADDING-TOP: 15px; BORDER-BOTTOM: #666666 1px solid } ------=_NextPart_000_0109_01C9014B.33DFCDD0 Content-Type: application/x-javascript Content-Transfer-Encoding: quoted-printable Content-Location: http://www.canadianbusiness.com/js/common.js // //June 28, 2007 - Stephen Scholtz //Added new functions to support homepage functionality (like = swapClass() ) and modified the paths for the nav rollovers var domainName =3D ""; //Uncomment this next line when the site goes live. domainName =3D "http://www.canadianbusiness.com"; function filter (imagename, objectsrc) { if (document.images) { document.images[imagename].src=3Deval(objectsrc+".src") } } //Nav nav_markets =3D new Image; nav_markets_on =3D new Image; nav_innovation =3D new Image; nav_innovation_on =3D new Image; nav_managing =3D new Image; nav_managing_on =3D new Image; nav_technology =3D new Image; nav_technology_on =3D new Image; nav_entrepreneur =3D new Image; nav_entrepreneur_on =3D new Image; nav_myMoney =3D new Image; nav_myMoney_on =3D new Image; nav_afterHours =3D new Image; nav_afterHours_on =3D new Image; nav_listsmore =3D new Image; nav_listsmore_on =3D new Image; nav_markets.src =3D domainName + "/images/frame-v2/nav_markets_off.gif"; nav_markets_on.src =3D domainName + = "/images/frame-v2/nav_markets_on.gif"; nav_managing.src =3D domainName + = "/images/frame-v2/nav_managing_off.gif"; nav_managing_on.src =3D domainName + = "/images/frame-v2/nav_managing_on.gif"; nav_innovation.src =3D domainName + = "/images/frame-v2/nav_innovation_off.gif"; nav_innovation_on.src =3D domainName + = "/images/frame-v2/nav_innovation_on.gif"; nav_technology.src =3D domainName + = "/images/frame-v2/nav_technology_off.gif"; nav_technology_on.src =3D domainName + = "/images/frame-v2/nav_technology_on.gif"; nav_entrepreneur.src =3D domainName + = "/images/frame-v2/nav_entrepreneur_off.gif"; nav_entrepreneur_on.src =3D domainName + = "/images/frame-v2/nav_entrepreneur_on.gif"; nav_myMoney.src =3D domainName + "/images/frame-v2/nav_myMoney_off.gif"; nav_myMoney_on.src =3D domainName + = "/images/frame-v2/nav_myMoney_on.gif"; nav_afterHours.src =3D domainName + = "/images/frame-v2/nav_afterHours_off.gif"; nav_afterHours_on.src =3D domainName + = "/images/frame-v2/nav_afterHours_on.gif"; nav_listsmore.src =3D domainName + = "/images/frame-v2/nav_listsmore_off.gif"; nav_listsmore_on.src =3D domainName + = "/images/frame-v2/nav_listsmore_on.gif"; //Reset nav images function resetRest(imageHighlight) { //imageArray =3D new Array('navNewsEvents','navOurPublications','nav //alert(document.images.length); for (i=3D0; i < document.images.length; i++) { if ((document.images[i].name.indexOf('nav_') >=3D 0) && = (document.images[i].name !=3D imageHighlight)) { document.images[i].src =3D domainName + "/images/frame-v2/" + = document.images[i].name + "_off.gif"; } } } //Change an element's class from one thing to another; used by the tab = system on the homepage function swapClass(item, oldClass, newClass) { var myItem =3D document.getElementById(item); if (!myItem) { // DEBUG //alert("Can't find Element!"); } else { myItem.className =3D myItem.className.replace(oldClass, newClass); } return false; } function dayOfWeek(day,month,year) { var a =3D Math.floor((14 - month)/12); if (year > 1900) { year =3D year - 1900; } var y =3D year - a; var m =3D month + 12*a - 2; var d =3D (day + y + Math.floor(y/4) - Math.floor(y/100) + Math.floor(y/400) + Math.floor((31*m)/12)) % 7; return d + 1; } function getCookie(c_name) { if (document.cookie.length>0) { c_start=3Ddocument.cookie.indexOf(c_name + "=3D") if (c_start!=3D-1) {=20 c_start=3Dc_start + c_name.length+1=20 c_end=3Ddocument.cookie.indexOf(";",c_start) if (c_end=3D=3D-1) c_end=3Ddocument.cookie.length return unescape(document.cookie.substring(c_start,c_end)) }=20 } return null } // Returns the current DateTimeStamp function curDateStamp() { var monthArray =3D new Array("January","February", "March", "April", = "May", "June", "July", "August", "September", "October", "November", = "December"); var daysOfTheWeek =3D new = Array("Sunday","Monday","Tuesday","Wednesday","Thursday","Friday","Saturd= ay"); var myDate =3D new Date(); var myYear =3D myDate.getYear(); if (myYear < 1900) { myYear =3D myYear + 1900; } var myMonth =3D myDate.getMonth(); var myDayDate =3D myDate.getDate(); var myDay =3D myDate.getDay(); var myHour =3D myDate.getHours(); var myMeridian =3D ''; =09 //determine am or pm if(myHour >=3D 12){ myMeridian =3D "p.m."; } else { myMeridian =3D "a.m."; } //fake 12hr time if (myHour > 12) { myHour =3D myHour - 12; } //fake 12am if (myHour =3D=3D 0) { myHour =3D 12; } //end fake =09 var myMins =3D myDate.getMinutes(); var myMinsString =3D myMins + ""; if (myMins < 10) { myMinsString =3D "0" + myMinsString; } //Old output, used day of the week function //var myFormattedDate =3D = daysOfTheWeek[dayOfWeek(myDay,myMonth,myYear)] + ", " + = monthArray[myMonth] + " " + myDay + ", " + myYear + " " + myHour + ":" + = myMins + " " + myMeridian; //New output - uses myDate.getDay() var myFormattedDate =3D daysOfTheWeek[myDay] + ", " + = monthArray[myMonth] + " " + myDayDate + ", " + myYear + " " + myHour + = ":" + myMinsString + " " + myMeridian; return myFormattedDate; } // Returns the current DateStamp, no time function curDate() { var monthArray =3D new Array("January","February", "March", "April", = "May", "June", "July", "August", "September", "October", "November", = "December"); var daysOfTheWeek =3D new = Array("Sunday","Monday","Tuesday","Wednesday","Thursday","Friday","Saturd= ay"); var myDate =3D new Date(); var myYear =3D myDate.getYear(); if (myYear < 1900) { myYear =3D myYear + 1900; } var myMonth =3D myDate.getMonth(); var myDayDate =3D myDate.getDate(); var myDay =3D myDate.getDay(); //New output - uses myDate.getDay() var myFormattedDate =3D daysOfTheWeek[myDay] + ", " + = monthArray[myMonth] + " " + myDayDate + ", " + myYear; return myFormattedDate; } // Handles friendly formatting of article publilcation dates = ("YYYY-MM-DD" into "Month DD, YYYY") function formatPubDate(myDate) { var monthArray =3D new Array("January","February", "March", "April", = "May", "June", "July", "August", "September", "October", "November", = "December"); var myDateObj =3D new Date(); myDateObj.setYear(myDate.substr(0,4)); var myYear =3D myDateObj.getYear(); // non-IE browser year bug work around if (myYear < 1900) { myYear =3D myYear + 1900; } var myMonthTweak =3D myDate.substr(5,2); if (myMonthTweak.indexOf('0')=3D=3D0) { myMonthTweak =3D parseInt(myMonthTweak.substr(1,1)) - 1; } else { myMonthTweak =3D parseInt(myMonthTweak) - 1; } myDateObj.setMonth(myMonthTweak); myDateObj.setDate(myDate.substr(8,2)); var myFormattedDate =3D monthArray[myDateObj.getMonth()] + " " + = myDateObj.getDate() + ", " + myYear; return myFormattedDate; } =09 //Handles writing the feature archive link function writeFeatureLink() { if (document.location.href.indexOf('feature_archive.jsp')<0) { document.write('
Previously >>>
') } } //Handles writing the columnist archive link function writeColumnistLink(columnist) { var path =3D document.location.href; var columnistArchive =3D columnist + "/index.jsp"; if (path.indexOf(columnistArchive) =3D=3D -1) { if (path.indexOf('/entrepreneur/') !=3D -1) { document.write('
Archive = 3D""
'); } else if (path.indexOf('/my_money/') !=3D -1) { document.write('
Archive 3D""
'); } else if (path.indexOf('/columnists/') !=3D -1) { document.write('
Archive 3D""
'); } else if (document.location.href.indexOf('article') > 1) { document.write('
Archive 3D""
'); } } =09 } //Handles writing the columnist feature HTML function showCFeature(authorVar,author,myTitle,dcr,content) { if (authorVar !=3D "") { var output =3D '
'; output +=3D ''; output +=3D ''; output +=3D ''; output +=3D ''; output +=3D ''; output +=3D '
3D"'
'; output +=3D '
'; output +=3D ''; output +=3D ''; output +=3D ' '; output +=3D ' '; output +=3D '

' + = myTitle + '
'; output +=3D ' ' + content + '

'; output +=3D '
More Info
'; output +=3D '
'; document.write(output); } } //Handles writing out the current year for the footer function writeCurrentYear() { myDate =3D new Date(); myYear =3D myDate.getYear(); if (myYear < 1900) { myYear =3D myYear + 1900; } document.write(myYear); } // breadcrumb HTML var bcHeader =3D ""; bcHeader +=3D ""; bcHeader +=3D ""; bcHeader +=3D ""; bcFooter +=3D ""; bcFooter +=3D ""; bcFooter +=3D "
"; var loc =3D window.location+""; var bcFooter =3D ""; bcFooter +=3D ""; if (loc.indexOf('article.jsp')<0) { bcFooter +=3D curDateStamp(); } else { if (document.getElementById("articleAdZone")) { bcFooter +=3D document.getElementById("articleAdZone").innerHTML; } } bcFooter +=3D "
"; function resetThis(idName) { if (document.getElementById(idName)) { if ((document.getElementById(idName).value=3D=3D"Enter Email Address") = || (document.getElementById(idName).value=3D=3D"Enter Password")) { document.getElementById(idName).value =3D ""; if (idName=3D=3D"loginPwd") { document.getElementById(idName).style.display=3D"none"; document.getElementById(idName+"Use").style.display=3D"block"; document.getElementById(idName+"Use").focus(); } } }=09 } function validateForm(v) { email =3D v; if ( (email =3D=3D '') || (email.indexOf('.') < 1) || (email.indexOf('@') < 1) ) { alert('To log in, please enter a valid email address.\nYour email = address must contain the @ symbol.\nExample: yourname@domain.com'); return(false); } return(true); } // Used to handle links from selection drop-downs found on entrepreneur = pages function jumpToArticle(formObj){ gotoURL=3DformObj.options[formObj.selectedIndex].value; if(gotoURL !=3D "#"){ document.location=3DgotoURL; } } function runSearch(query) { document.location.href =3D = 'http://www.canadianbusiness.com/CBOSearch.do?Qp=3Dc&Ntt=3D'+query+'&Qt=3D= endeca&btn_go=3DGo&Qo=3D5&Ne=3D&Nf=3D&N=3D0&Ns=3D'; } function getQuote(ticker, view) { var newURL =3D = 'http://www.canadianbusiness.com/stock_lookup.jsp?symbol=3D'+ticker; =09 if (view =3D=3D 'adv') { newURL +=3D '&subnav=3Dadvanced'; } =09 else if (view =3D=3D 'rnews') { newURL +=3D '&relatednews=3Dyes'; } =09 document.location.href =3D newURL; } function fundQuote(ticker) { var newURL =3D = 'http://www.canadianbusiness.com/fund_lookup.jsp?item=3Dsnapshot&fundkey=3D= '+ticker; document.location.href =3D newURL; } function getQuoteList(ticker, view) { var newURL =3D = 'http://www.canadianbusiness.com/markets/stock_lookup.jsp?symbol=3D'+tick= er; =09 if (view =3D=3D 'adv') { newURL +=3D '&subnav=3Dadvanced'; } =09 else if (view =3D=3D 'rnews') { newURL +=3D '&relatednews=3Dyes'; } =09 document.location.href =3D newURL; } ------=_NextPart_000_0109_01C9014B.33DFCDD0 Content-Type: application/x-javascript Content-Transfer-Encoding: quoted-printable Content-Location: http://www.canadianbusiness.com/js/dart_adcall.js ord =3D Math.random() * 1000000000000000000;=20 adid =3D ""; function AdSpot(site,zone,tile,width,height) { var ad_serverurl =3D 'http://ad.doubleclick.net'; var ad_targ =3D 'rogers.' + site + '/' + zone + ';'; var ad_tile =3D 'tile=3D' + tile + ';'; var ad_comp =3D 'comp=3D' + adid + ';'; var ad_od =3D 'dcove=3Dd;'; if(width=3D=3D728 && tile=3D=3D1) { ad_int =3D 'dcopt=3Dist;' } else { ad_int =3D ''; } =09 document.write(''); if ((!document.images && navigator.userAgent.indexOf('Mozilla/2.') >=3D = 0) || navigator.userAgent.indexOf("WebTV") >=3D 0) { document.write(''); document.write(''); } } ------=_NextPart_000_0109_01C9014B.33DFCDD0 Content-Type: application/x-javascript Content-Transfer-Encoding: quoted-printable Content-Location: http://site.rogersconsumerpublishing.com/js/rdmBanner.js document.write('
'); document.write(''); document.write(''); document.write('
'); ------=_NextPart_000_0109_01C9014B.33DFCDD0 Content-Type: application/x-javascript Content-Transfer-Encoding: quoted-printable Content-Location: http://www.canadianbusiness.com/js/anylink.js //var disappeardelay=3D250 //menu disappear speed onMouseout (in = miliseconds) var disappeardelay=3D150 //menu disappear speed onMouseout (in = miliseconds) var enableanchorlink=3D0 //Enable or disable the anchor link when = clicked on? (1=3De, 0=3Dd) var hidemenu_onclick=3D0 //hide menu when user clicks within menu? = (1=3Dyes, 0=3Dno) /////No further editting needed var ie5=3Ddocument.all var ns6=3Ddocument.getElementById&&!document.all function getposOffset(what, offsettype){ var totaloffset=3D(offsettype=3D=3D"left")? what.offsetLeft : = what.offsetTop; var parentEl=3Dwhat.offsetParent; while (parentEl!=3Dnull){ totaloffset=3D(offsettype=3D=3D"left")? totaloffset+parentEl.offsetLeft = : totaloffset+parentEl.offsetTop; parentEl=3DparentEl.offsetParent; } return totaloffset; } function showhide(obj, e, visible, hidden){ if (ie5||ns6) dropmenuobj.style.left=3Ddropmenuobj.style.top=3D-500 if (e.type=3D=3D"click" && obj.visibility=3D=3Dhidden || = e.type=3D=3D"mouseover") obj.visibility=3Dvisible else if (e.type=3D=3D"click") obj.visibility=3Dhidden } function iecompattest(){ return (document.compatMode && document.compatMode!=3D"BackCompat")? = document.documentElement : document.body } function clearbrowseredge(obj, whichedge){ var edgeoffset=3D0 if (whichedge=3D=3D"rightedge"){ var windowedge=3Die5 && !window.opera? = iecompattest().scrollLeft+iecompattest().clientWidth-15 : = window.pageXOffset+window.innerWidth-15 dropmenuobj.contentmeasure=3Ddropmenuobj.offsetWidth if (windowedge-dropmenuobj.x < dropmenuobj.contentmeasure) edgeoffset=3Ddropmenuobj.contentmeasure-obj.offsetWidth } else{ var windowedge=3Die5 && !window.opera? = iecompattest().scrollTop+iecompattest().clientHeight-15 : = window.pageYOffset+window.innerHeight-18 dropmenuobj.contentmeasure=3Ddropmenuobj.offsetHeight if (windowedge-dropmenuobj.y < dropmenuobj.contentmeasure) edgeoffset=3Ddropmenuobj.contentmeasure+obj.offsetHeight } return edgeoffset } function dropdownmenu(obj, e, dropmenuID){ if (window.event) event.cancelBubble=3Dtrue else if (e.stopPropagation) e.stopPropagation() if (typeof dropmenuobj!=3D"undefined") //hide previous menu dropmenuobj.style.visibility=3D"hidden" clearhidemenu() if (ie5||ns6){ obj.onmouseout=3Ddelayhidemenu dropmenuobj=3Ddocument.getElementById(dropmenuID) if (hidemenu_onclick) = dropmenuobj.onclick=3Dfunction(){dropmenuobj.style.visibility=3D'hidden'}= dropmenuobj.onmouseover=3Dclearhidemenu dropmenuobj.onmouseout=3Die5? function(){ dynamichide(event)} : = function(event){ dynamichide(event)} showhide(dropmenuobj.style, e, "visible", "hidden") dropmenuobj.x=3DgetposOffset(obj, "left") dropmenuobj.y=3DgetposOffset(obj, "top") dropmenuobj.style.left=3Ddropmenuobj.x-clearbrowseredge(obj, = "rightedge")+"px" dropmenuobj.style.top=3Ddropmenuobj.y-clearbrowseredge(obj, = "bottomedge")+obj.offsetHeight+"px" } return clickreturnvalue() } function clickreturnvalue(){ if ((ie5||ns6) && !enableanchorlink) return false else return true } function contains_ns6(a, b) { while (b.parentNode) if ((b =3D b.parentNode) =3D=3D a) return true; return false; } function dynamichide(e){ if (ie5&&!dropmenuobj.contains(e.toElement)) delayhidemenu() else if (ns6&&e.currentTarget!=3D e.relatedTarget&& = !contains_ns6(e.currentTarget, e.relatedTarget)) delayhidemenu() } function delayhidemenu(){ //Note new function on time out, "resetRest" delayhide=3DsetTimeout("dropmenuobj.style.visibility=3D'hidden';resetRest= ('')",disappeardelay) } function clearhidemenu(){ if (typeof delayhide!=3D"undefined") clearTimeout(delayhide) } ------=_NextPart_000_0109_01C9014B.33DFCDD0 Content-Type: application/x-javascript Content-Transfer-Encoding: quoted-printable Content-Location: http://www.canadianbusiness.com/js/article.js var url =3D ""; // find value of page parameter in query string var page; function initPage(){ if (url.indexOf('page=3D') =3D=3D -1) { page =3D 1; if (url.indexOf('?') =3D=3D -1) { url +=3D '?page=3D1'; } else { url +=3D '&page=3D1'; } } else { page =3D parseInt(url.substring(parseInt(url.indexOf('page=3D') + = 5))); } } function writePageNumber(pageTot) { var pageLink; url =3D document.URL; initPage(); if (pageTot > 1) { // write previous link if (page =3D=3D 1) { document.write('<<< PREVIOUS '); } else { pageLink =3D url.replace('page=3D' + page, 'page=3D' + (page - 1)); document.write('<<< = PREVIOUS '); } // write page links var c; for (c =3D 1; c <=3D pageTot; c++) { if (c =3D=3D page) { document.write(' ' + c + ' '); } else { pageLink =3D url.replace('page=3D' + page, 'page=3D' + c); document.write(' ' + c + ' '); } } // write next link if (page =3D=3D pageTot) { document.write(' NEXT >>>'); } else { pageLink =3D url.replace('page=3D' + page, 'page=3D' + (page + 1)); document.write(' NEXT = >>>'); } } } // Comment: Rob Potton - rob.potton@rci.rogers.com - March 2006 - = Canadian Business Online // Legacy: The function below has been replaced by regular expressions = in the file jsp_article.tpl. function writeArticleSource(source) { if (source.indexOf("Canadian Business Online") !=3D -1) { document.write(source); } else { document.write("From the " + source + " issue of Canadian Business = magazine"); } } // Handles print window function printWindow(content,adzone) { window.open('/shared/print.jsp?content=3D' + content + = '&adzone=3D'+adzone, 'cbPrintWindow','width=3D620, height=3D600, = status=3D1, scrollbars=3D1'); } // Handles e-mail window function emailArticle(content) { window.open('/shared/email.jsp?content=3D' + content, = 'cbEmailWindow','width=3D620, height=3D500, status=3D1, = scrollbars=3D1'); } //Returns parameter value// //example content=3D20071126_12345_12345, function will return = 20071126_12345_12345// function gup( name ){ =20 name =3D name.replace(/[\[]/,"\\\[").replace(/[\]]/,"\\\]");=20 var regexS =3D "[\\?&]"+name+"=3D([^&#]*)"; var regex =3D new RegExp( regexS ); var results =3D regex.exec( window.location.href ); if( results =3D=3D null ) return "";=20 else return results[1]; } ------=_NextPart_000_0109_01C9014B.33DFCDD0 Content-Type: application/x-javascript Content-Transfer-Encoding: quoted-printable Content-Location: http://www.google-analytics.com/urchin.js //-- Google Analytics Urchin Module=0A= //-- Copyright 2007 Google, All Rights Reserved.=0A= =0A= //-- Urchin On Demand Settings ONLY=0A= var _uacct=3D""; 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