Burger Horton's? Tim King? Whatever. Let's talk about taxes and corporations.
Item one: Corporations don't pay taxes, no matter how much money the government collects from them. Corporations are made up of people. A corporation first pays its bills and employees, then it invests in the future of the business, then it pays dividends. Any money taken from the company in taxes reduces the amount of money available for those three possibilities. So corporate taxes reduces employee compensation, investment and growth, or dividends. So what is the tradeoff?
We'll concede that the government gets tax revenue which it needs to fund needed services (we can argue later about whether the services it is providing are actually needed or even Constitutional). Is corporate tax a good deal for the government? Well, if the company were paying their employees more there would be more income tax revenue, if the company were investing more it would grow and generate more sales and hire more employees (more revenue to the gov), and if the company were paying dividends to its stockholders the government would be collecting more income tax.
So let's assume that the first two are a wash. The government gets its revenue either way. The middle option, however, reduces jobs and growth, hurting the economy in general.
So what does that have to do with Burger King and Tim Horton's? Well, Burger King is trying to reduce the taxes it pays in order to maximize the money it has available for employees, investment, and dividends. It is doing this in a perfectly legal way, but there are a fair number of people in government (mostly leftists) who are screaming about the greed of their actions. Decisions have consequences. You can't have the highest corporate tax rate in the western world and expect that companies won't try to avoid paying it. If it is legal to move to Canada (or Ireland or Switzerland) then companies will do so. It is legal and it is ethical. Corporations are created to make money for those who invest. Confiscatory tax rates make it more difficult to make money for the investors, so the logical thing to do is to move somewhere with lower rates.
Burger King, eh?