In my personal experience, at least in Nova Scotia, the major benefit of harmonization has been the elimination of red tape, the number of auditors, the number of sales tax returns, etc., virtually all of which gets translated back into the business, especially small businesses. Unfortunately, you really can't isolate the impact of a measure like that and say it created something or other. But as a general statement, I am quite convinced that there is no business person in Atlantic Canada who would go back to the old system.
