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Submission to Standing Committee on Finance and Economic Affairs on 2008-9 Ontario Pre-Budget Consultations
January 21, 2008

> Summary of Recommendations
> Retail Council of Canada
> Economic Review and Outlook
> General Fiscal Policy
> Ontario Capital Tax
> GST PST Harmonization
> Harmonization and Tax-Out Pricing
> Specific Policy Changes
> Taxation of Herbal and Natural Products
> Taxation of Bottled Water
> Taxation of Business Software
> Environmental Levies
> Conclusion