I think they chose Montréal for cheap electricity rather than sales tax issues. My residential rates more than doubled when I moved to Toronto. Looks like business rates follow a similar pattern: <a href="http:&#x2F;&#x2F;www.hydroquebec.com&#x2F;business&#x2F;rates-and-billing&#x2F;rates&#x2F;comparison-of-electricity-prices&#x2F;" rel="nofollow">http:&#x2F;&#x2F;www.hydroquebec.com&#x2F;business&#x2F;rates-and-billing&#x2F;rates&#x2F;...</a>