>	Introduction
>	Issues — Children's Clothing and Footwear Exemption > History and Background > Problems > Recommendations
>	Issues — The Exemptions Maze — It's a Jungle Out There > Background > The Problem > Recommendations
>	PST and GST = Double the Trouble > Background > The Problem > The Solution > Recommendation
>	Miscellaneous Issues > Tax Remittance Dates > Classification of Assessments as "Penalties" > PST Paid on Items for use in Other Provinces