[sebbul]

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: http://www.hydroquebec.com/business/rates-and-billing/rates/...

[cperciva]

Yes, the Ontario government has horribly mismanaged the power utility, with extremely high rates resulting. I figured that Amazon probably wouldn't be paying retail rates, but if they couldn't negotiate anything better that would definitely explain why they avoided Ontario.