[arecurrence]

You're absolutely right that there were multiple benefits and also that, while it was depicted as revenue neutral, the GST did not have the same surface area as the Manufacturer's Tax.

There was also a significant lag in the price of goods that were no longer subject to the Manufacturer's Tax. Perhaps the legislation could have included a segment that forced companies to adjust prices similar to how a dividend automatically reduces the market cap of the company that issued it.

Most economists agree it was very good legislation but politically the Conservative Party never recovered.

Wikipedia has a solid summary within https://en.wikipedia.org/wiki/Goods_and_services_tax_(Canada...