Thank you for the question.
In British Columbia, we have a provincial sales tax similar to some of the other provinces. There are no input tax credits, so it is an upfront tax that is an impediment to investment. There is absolutely no doubt about it.
Our committee has not specifically addressed this issue. However, speaking personally, harmonization of GST with PST, in British Columbia anyway, would carry a tremendous number of advantages for individuals like my clients and I who are in small business. By harmonizing the tax base to begin with, it would be much easier for us to deal with, so I believe we would certainly support that.