Thank you for the question.
If you look at previous agreements, in the case of harmonized sales tax, for example, you will see that the rates can vary slightly from one province to another. I'm not an expert on the HST, but I believe that it's 8% in Ontario, and around 9% or 10% in Prince Edward Island, so slight variations are possible. In addition, tax bases can differ in certain cases.
Again, I would point out that I am not here to discuss how the government is going to implement these amendments during the negotiations, in other words, whether bilaterally or multilaterally. It is possible that some agreements may be similar, from one province to the next, but the precedents show that, generally speaking, agreements are negotiated on a bilateral basis, even if it means whole provisions are repeated in each agreement.