Mr. Speaker, Quebec harmonized its tax with the GST in 1991. Five years later, it is easy to say that it does not meet the requirements for compensation. It is easy to say so after the fact. But let us not forget that it was at the federal government's request that Quebec harmonized its tax. This is like inviting someone to dinner and making him pay, not only his own meal, but also that of the next table, since Quebec's contribution will amount to $250 million.
In the House of Commons on May 15th, 1996. See this statement in context.