Best places to do business

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Rank	City	Prov	Annual operating costs ($)	Cost of living index	Building permit average growth (%)	Unemployment variance from 5.5%	Crime rate per 100,000 people	Rank
								▲
1	Sherbrooke	QC	$30.27	63.70	2.30	0.50	5,161	1
2	L�vis	QC	$32.30	71.20	19.10	(1.10)	4,728	2
3	Qu�bec	QC	$32.65	73.20	44.30	(1.10)	4,728	3
4	Kitchener	ON	$35.33	72.30	18.00	(0.20)	5,111	4
5	Moncton	NB	$31.50	64.40	(0.40)	0.10	8,442	5
6	Saguenay	QC	$29.17	69.10	8.70	3.20	4,218	6
7	Hamilton	ON	$35.15	71.30	5.90	0.40	5,557	7
8	Gatineau	QC	$34.18	84.20	21.50	(0.20)	5,682	8
9	Halifax	NS	$31.77	73.30	(0.50)	0.00	8,335	9
10	Barrie	ON	$35.25	82.20	14.70	(0.20)	7,209	10
11	Charlottetown	PE	$31.41	69.70	13.90	1.30	10,160	11
12	Vaughan	ON	$36.54	84.50	19.50	1.20	3,937	12
13	Sudbury	ON	$33.97	74.30	(2.10)	0.50	5,923	13
14	Saint John	NB	$31.62	65.30	(14.20)	0.60	8,089	14
15	Ottawa	ON	$35.00	89.00	3.70	(0.30)	5,616	15
16	Oshawa	ON	$36.00	72.90	(8.10)	0.60	4,660	16
17	Abbotsford	BC	$33.71	81.00	49.40	(1.00)	10,783	17
18	Laval	QC	$34.24	78.20	9.80	1.80	4,811	18
19	Markham	ON	$36.53	88.50	3.30	1.20	3,937	19
20	Brampton	ON	$36.20	83.20	0.20	1.20	4,406	20
21	Saskatoon	SK	$33.69	76.20	10.10	(1.10)	11,885	21
22	Mississauga	ON	$37.12	89.00	5.90	1.20	4,406	22
23	St. John's	NL	$32.24	68.70	(1.30)	2.80	7,049	23
24	Winnipeg	MB	$32.09	72.90	(2.40)	(1.10)	10,365	24
25	Red Deer	AB	$33.16	76.10	(1.90)	(0.60)	12,063	25
26	Regina	SK	$33.93	77.30	3.20	(0.90)	12,121	26
27	London	ON	$35.09	73.10	(5.30)	0.80	7,717	27
28	Trois-Rivi�res	QC	$32.51	80.20	(2.60)	2.40	4,635	28
29	Cape Breton	NS	$31.17	66.30	(4.80)	8.60	7,733	29
30	Longueuil	QC	$33.34	79.20	(12.40)	1.80	6,231	30
31	Edmonton	AB	$35.54	85.70	11.10	(1.70)	9,826	31
32	Windsor	ON	$35.94	74.00	(0.50)	3.30	6,446	32
33	Toronto	ON	$37.14	100.00	4.90	1.20	7,236	33
34	Saanich	BC	$36.05	88.90	(2.00)	(2.30)	5,551	34
35	Montr�al	QC	$34.83	91.10	(4.00)	1.80	6,435	35
36	Richmond	BC	$38.28	89.90	(0.30)	(1.20)	7,489	36
37	Burnaby	BC	$38.32	89.50	1.00	(1.20)	10,328	37
38	Calgary	AB	$37.56	97.50	(3.00)	(2.40)	6,455	38
39	Surrey	BC	$38.26	89.80	(2.30)	(1.50)	11,542	39
40	Vancouver	BC	$38.90	99.20	(3.10)	(1.20)	10,653	40

Notes:

Sources: Boyd Co. Inc., Statistics Canada, local police departments.

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