I don't have all of the details with me today. But I do know that when the enhanced dividend tax credit was introduced in 2008 and then adjusted for the reductions in the small business rate, a number of provinces, including Ontario, Manitoba, Saskatchewan, Alberta, British Columbia, and Prince Edward Island, made adjustments to their provincial DTC rates to reflect changes in provincial corporate income rates and changes in the small business rate. Since the federal budget was introduced in March, some of the provinces that have had their budgets have made changes to their dividend tax credit rate to reflect the fact that the system needed to maintain a certain level of integration
