$15 Per Hour Protests.....

You appear to be correct overall. I guess more specifically to this scenario BK and several other large corporations don’t pay the 39%. The difference in CAN tax on BK in comparision to last 3 years of BK tax in US is almost identical.

http://www.reuters.com/article/2014/09/02/us-burger-king-tax-insight-idUSKBN0GX0AI20140902