[Sylvanfan]

I can't remember how exactly BC tried the failed HST because I basically left the province the day that it came about. Not so much due to the HST, more due to my lack of useful work skills not having any value in there as compared to my current locale.

The PST was a straight Sales tax. Services were exempt from PST. So meals out, golfing things like that were only GST. Within that several consumable things were exempt from PST. Examples were clothing for children under the age of 16. Although many 19 year olds bought clothes claiming to be 15, only to go to the liquor store for their next stop. I remember buying cleaning solution for my contact lenses which was exempt from PST, but subject to GST and hating that. So I can see why the separate tax is a real headache to administrate. Still it applied to fewer things than the GST which is why I believe people in BC disliked the HST so much. It was more efficient to collect and account, but it did hit consumers harder.

I guess the question is....Does Alberta want to introduce a PST, or a PSGT? If it's a Provincial Goods and Services tax, than it may as well be introduced as a HST. But I do think it would really hit lower income people hard. Just because you're poor, you shouldn't have to skimp out on your cheap hair cuts... I mean they could allow a high threshold HST rebate system for people...but you still look at a year of lag time between you paying out the money and getting your rebate.