Lots of PAT. I know a lot of people that live in Trois-Rivières and Quebec City that come into town a couple times per week for work. Makes more sense for them to have a PAT.
And lots of students with rich parents.
Depends on your business model. If you compete on the international stage, it is extremely difficult to compete and provide competitive products and services if you’re handicapped by heavy taxes such as the case here in Quebec. Not bashing, just stating reality.