In 1990 the then government instituted the Goods and Services Tax (GST) to replace the Manufactuers' Sales Tax.(MST). Since then, a number of provinces have harmonised their sales tax regumes to combine with the GST (e.g. Ontario's HST). In 2009 the then government of BC instituted a carbon tax, reducing income taxes as the carbon tax rate went up. (It no longer dos this.) The carbon tax, much like the GST, is consumption-based, whereas the income tax is based on revenues. argue for whether Canada should shift to more consumption tax as opposed to income tax, or whether taxing income should replace or reduce consumption tax.