The Canadian Federation of Independent Business says payroll taxes place a disproportionate burden of taxation on smaller business, but it’s less of a problem in Saskatchewan. According to the CFIB, payroll taxes, including CPP, EI, and Workers’ Compensation, are one of the most detrimental forms of taxation for small firms because they are an administrative burden and are not scaled up or down depending on how profitable a business is. Vice President, Prairie and Agri-business, Marilyn Braun-Pollon says, it will only get worse as CPP is set to increase by at last 20 per cent over the next seven years. According to a CFIB report on the matter, Quebec and BC have the highest cumulative payroll tax burdens in Canada while Alberta and Saskatchewan have the lowest. Despite that, Braun-Pollon would like to see the burden here reduced even more by having the Workers’ Compensation Board reduce its funding ratio from 105-to-120 per cent, down to 100-to-110 per cent. And, if the ratio exceeds 110 per cent, the board should offer surplus distributions to employers.