http://metronews.ca/news/canada/8048...t-for-alberta/
I actually think something like this would be a good idea. It addresses the main objection to switching from income to sales taxes (they're considered regressive) by bottom loading the income tax refund.
Someone making 30,000 per year would save approximately $1240 per year in provincial income tax, allowing them to spend ~50% of their gross income on taxable goods and come out even. Most people at that income bracket probably spend more than that on items that don't attract HST. (shelter, food, cpp/ei, federal income taxes being the likely biggest).
Since anybody making $34k or less gets the full GST credit, its likely a sales tax credit would be added for Alberta with a similar cutoff, making the change progressive not regressive.