Statement:
In Canada, the tax system is more complicated than in New Zealand

In the Tax Competitiveness Index rating Canada holds position #20 ²⁰²¹ out of 37 and New Zealand is #3 out of 37 ²⁰²¹.
Position of Canada is worse than position of New Zealand.

Referencies:

1. Tax Competitiveness Index ²⁰²¹ by Tax Foundation

   The countries in the rating sorted by 'Overall Score' in descending order.

   Canada	'Overall Score' value is	64.6
   New Zealand	'Overall Score' value is	81.3