There is a certain flexibility that did not exist in 1997. The 5% tax exemption for retail outlets did not exist in 1997. However, if the provinces wanted to do something outside the system, they always had that option.
December 8th, 2009 / 7:50 p.m.
Assistant Deputy Minister, Tax Policy Branch, Department of Finance
There is a certain flexibility that did not exist in 1997. The 5% tax exemption for retail outlets did not exist in 1997. However, if the provinces wanted to do something outside the system, they always had that option.
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