No, Mr. Chair, they definitely have the flexibility to choose point-of-sale exemptions for themselves. Ontario has chosen children's clothing, children's shoes, feminine hygiene products, and many other items for exemption.
The only caveat I would add is that obviously, since the federal government is administering the entire HST, we have to be able to administer it. So if they were to choose red shoes as a point-of-sale exemption and we couldn't identify how many red shoes were sold, then we wouldn't be able to administer it. The provinces have complete authority to decide which point-of-sale exemptions there are, but we have to be able to administer it.