Cars is pretty much the only thing that that would matter on - and housing to a small degree, and there are enough incentives already to have a dealership outside of town that I doubt any existing Calgary dealership was willing to fork out the huge capital cost to move locations, just to to be able to say they charge 1% less for a car. How many dealerships could High River support?
Not saying I totally support such a tax, but if it meant a Saddledome rebuild sometime in the next 5 years, I would definitely be in full support.
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