In Print: HST and Retail Issues

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Harmonization: What’s old is new again

When the Atlantic provinces harmonized their sales taxes in 1997, Canadian retailers expressed a number of concerns, including worries about the proposal for tax-inclusive pricing. While the threat of two pricing systems was averted, the following 1997 CICA Symposium paper details why the concept remains a risk for "PST provinces" such as Ontario, that will proceed with melding sales taxes with the Goods and Services Tax.

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