A study by KPMG finds Sudbury is a good place to do business.  The auditing firm examined 107 cities in the G-7 and ranked Sudbury as the 14th best when it comes to keeping business costs low.  Among the 15 Canadian cities studied, Sudbury ranks 10th.  On the plus side Sudbury can offer businesses low rent and cheap natural gas.  But compared to the other 14 Canadian cities KPMG looked at, Sudbury also has the highest electricity costs and property taxes.