Statement:
In Canada, the tax system is simpler than in The USA

In the Tax Competitiveness Index rating Canada holds position #20 ²⁰²¹ out of 37 and The USA is #21 out of 37 ²⁰²¹.
Position of Canada is better than position of The USA.

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
   The USA	'Overall Score' value is	62.4