Most notably, all major employers in the US have over the last several years had to pay exploding health care costs for their employees, which is not an issue in Canada.
I haven't read the report you mention (link??) but, this sentence is naive. Health care costs are an enormous issue for Canadian universities as well. My university has cut eye care, reduced payment for chiropractic, etc. because of health care costs. The amount spent on health care is not as much as with American universities, but please don't forget in many parts of Canada (I'm in Ontario), things like prescription drugs, eye care, dental, chiropractic, massage therapy, mental health are NOT covered by provincial health care plans, and cost a tremendous amount for universities to offer as benefits.