The consumption tax in France is based on the value added. Consequently, it does not affect business productivity. Their exports are not burdened by that heavy consumption tax. The tax is imposed on the value added, as is the case with the federal GST. That is also the case in the Maritime provinces and Quebec. The tax is not reflected in the price of exported products. However, that is still the case in Ontario, where there is an indirect effect. In fact, the sales tax is applied to machinery and inputs, in particular, and thereby increases the price of exported products.
On April 7th, 2008. See this statement in context.