A comprehensive action program is necessary to redress the competitive imbalance in capital recovery costs and local taxation between the Gateway and its US competitors.

Ensure municipal taxation levels are competitive and predictable.

Establish Region-wide approaches to industrial water front land valuation for port terminals based on port land rent. The Province of British Columbia acted on this recommendation on a trial basis to 2008. It is essential that this become a permanent principle.

Establish clear linkages between municipal economic benefits and Gateway operations in municipal tax and land use policies.

Conduct a comprehensive review of profit insensitive taxes on transportation and reduce their impacts on Gateway competitiveness.

Define and implement a tax exempt bond financing mechanism for Gateway infrastructure on the basis of national strategic priorities that creates no precedent for broader application.

Change rules for railways and trucking companies in Canada to provide parity with the US.

Improvements in government services and fees to more closely match user requirements and cost structures.