i assume Dave knows how to calculate total tax owing and knows the diff between total tax and maximum marginal tax rate. To save 100k per year he would need about $1million in gross earnings assuming taxed as regular income.
I wouldn't consider Ontario much of a tax haven with the new "surtax" on incomes over $500k now in effect. Ont's max marg rate is very close to 50% the max marg rate on divs is over 30% I think. Alberta's comparable rate is 39% and 19%. Not to mention no sales tax in Alberta. ........Alberta bound anyone?
edit: Actually with he facts now in my possession, it looks more like $750k or so in gross income to save $100k per year by moving to Alberta. This is likely unsustainable and highly unlikely to happen IMHO. Whatever does transpire will still be awful.