通过利润的国际流动，公司设法从美国税收中保护了大约2.3万亿美元(Lundy, 2016)。按照目前的利率，将公司利润转移回美国将需要40%的成本。一些公司一直在从最初的退税中寻求好处，以便将关键业务迁回国内。在许多其他原因中，蒂姆•霍顿斯(Tim Hortons)和汉堡王(Burger King)的合并等交易被认为得益于加拿大企业所得税较低。更具商业友好性的加拿大企业遣返规则为企业在国际上获取利润提供了空间(Lundy, 2016)。如果特朗普的计划得到实施，这些类型的财政利益将不会激励这种并购。如果加拿大的税率最终没有变化，它将吸引企业迁往美国或在南部边境创建新的企业。这导致加拿大的商业创造和投资范围缩小。虽然共和党控制的国会将为遏制特朗普的保护主义言论提供空间，但抵制削减企业税的可能性更小(Bedard, 2016)。
加拿大的下一届省级和联邦预算必须得到确定，并有可能效仿这些削减。此外，特朗普还计划取消《美国跨太平洋伙伴关系协定》(agreement of Trans- Pacific Partnership of America)。这是包括加拿大和美国在内的12个国家达成的一项雄心勃勃的贸易协定，占全球经济产出的40%。目前还没有最终批准该交易，但这将是美国制造商的一个主要问题(Golombek, 2016)。特朗普认为与北美的自由贸易协定是一场灾难，将考虑打破或重新谈判该协定。更高的税率将降低贸易壁垒，使加拿大能够以较低的价格进口商品。从广义上考虑，该协议将促进高收入、高GDP和高生产率，尽管并非所有行业都能从中受益。此外，加拿大非常依赖与南部邻国的健康贸易关系。
By the international movement of profits, companies managed to shield approximately 2.3 trillion dollars from the taxman of America (Lundy, 2016). Moving the profits of the company back to USA will cost 40 per cent at the present rates. Some of the companies have been seeking benefits out of this initial rebate for moving back the key operations. Among a number of other reasons, deals like merger between Tim Hortons and Burger King are considered for benefitting from the low taxes on corporate income of Canada. The rules of Canada on corporate repatriation with more business friendliness provides scope for earning profits internationally (Lundy, 2016). If there is application of the program of Trump, these types of fiscal benefits will not motivate this kind of a merger. If the tax rates of Canada do not end up budging, it will tempt businesses for moving across USA or for the creation of new businesses across the southern border. These result in dropping the scope of business creation and investment in Canada. While a Republican Congress will provide scope for checking the protectionist rhetoric of Trump, there are fewer chances for resisting the cuts on corporate tax (Bedard, 2016).
The next provincial and federal budgets of Canada has to be addressed for sure, with the possibility of mirroring these cuts. In addition, Trump has plans for axing the agreement of Trans- Pacific Partnership of America. It is an ambitious agreement of trade between 12 nations that include Canada and USA, accountable for 40 per cent of the international output in the economy. There is still no finalization for ratifying the deal, but this will be a major issue for the manufacturers of America (Golombek, 2016). Trump considers the free trade agreement with North America as a disaster, and will consider breaking or renegotiating its. The steeper taxation will lower the barriers of trade that allows Canada for importing the goods at low level of prices. When considering it broadly, the deal will result in the facilitation of high incomes, high GDP, and high productivity, though benefits will not be enjoyed by all industries. In addition, Canada has huge dependence upon a healthy relationship of trade with its neighbours in the south.