1. Ch. 12, Sch. A, that may be subject to this type of criticism. See Benjamin Alarie and Finn Poschman;For Ontario;) C.D. Howe Institute e-brief 98, available for,2009
2. For a discussion of these costs, and estimates of the costs if Ontario adopted its own PIT, see Brian Erard and Fran�ois Vaillancourt;Taxation in a Sub-National Jurisdiction,1993
3. The Interregional Incidence of Central Budgets in Federations: Some Evidence from Canada;Fran�ois Vaillancourt;Public Budgeting & Finance,2001
4. Sales Taxation in Canada: The GST-HST-QST-RST 'System'