WHEREAS the provincial government announced that the HST was to replace the PST with the goal being to streamline the tax remittance system for businesses and that the intention of the HST was to be revenue neutral; AND WHEREAS the provincial government has recently made several announcements, including in the 2009-2010 budget, that the HST will be streamlined to allow for exemptions or credits of some items that were previously non-taxable under the PST such as residential fuels for heating or powering homes, groceries and some residential real estate: THEREFORE BE IT RESOLVED that UBCM does not support the introduction of the HST until such time as the Province of British Columbia has implemented a system of tax exemptions or credits for the HST of all items that were non-taxable under the PST.