Consequently, in 2008 and 2009 the provinces of Ontario and British Columbia entered into negotiations with the Government of Canada for adopting the HST.
Ontario committed to provide a refundable tax credit of up to $260 per adult or child in 2010-11 to low income people,[REF] and British Columbia committed to provide a refundable tax credit of up to $230 per adult or child in 2010-11 [REF].