If you can meet the requirements, though, there are some areas that are particularly kind to high-tech start-ups. The Kitchener-Waterloo area has become the Canadian take on Silicon Valley thanks in large part to the University of Waterloo (still one of the best math and CS schools in the world, with co-op students more than willing to do internships) and the influence of companies like Research In Motion. Ottawa is still trying to attract tech, even if Corel's glory days are past. Vancouver is a sort of northern outpost of the Seattle area (rainy, no real winter, but it's God-awful expensive to live there). Calgary is another hot spot, but you need to be of a certain temperament to "get" the place. And there's always the Toronto area -- great for amenities, culture and so forth and the de facto capitol of all things business, and there is no lack of code monkeys if you feel you need them. There be hackers of both hardware and software in the Greater Toronto Area, but not so much within the city itself.

Huh? Spadina Ave. in Toronto is lined with startups and tech companies, as is King West (aka 'Liberty Village'). There are tons of tech events in the city (Democamp, etc. See http://yousayyeah.com/calendar), as well a hacker space (http://hacklab.to)

I'm not aware of much hacker activity in the 'burbs other than Markham perhaps.

For companies that have revenues under 500k, the tax rate is only 22%.

If you're interested in Net Neutrality this is what ruins it, divide and conquer by making people stop caring about the WWW and only about their part of the world, it's like China in reverse.

Alternatively, you don't have to worry much about health insurance.