Clearly, Ontario and the other Canadian provinces that have yet to do so would gain from harmonizing their retail sales taxes and turning them into value-added sales taxes. From a Quebecker's point of view, I wonder whether Ontario and the other provinces should be compensated, as was the case for the Maritime provinces. As the model student, Quebec was the first to take the initiative, but did not receive any compensation.
Aside from that, Ontario and all Canadian provinces should adopt that measure. I am not sure whether that harmonization has to be full and complete or whether the same approach should be adopted. I am not as categorical as Mr. Boadway, but I think that the tax should at least be harmonized and based on the value added.