<Ul> <Li> provincial personal income taxes on behalf of all provinces except Quebec, through a system of unified tax returns . </Li> <Li> corporate taxes on behalf of all provinces except Quebec and Alberta . </Li> <Li> that portion of the Harmonized Sales Tax that is in excess of the federal Goods and Services Tax (GST) rate, with respect to the provinces that have implemented it . </Li> </Ul> <Li> provincial personal income taxes on behalf of all provinces except Quebec, through a system of unified tax returns . </Li> <Li> corporate taxes on behalf of all provinces except Quebec and Alberta . </Li> <Li> that portion of the Harmonized Sales Tax that is in excess of the federal Goods and Services Tax (GST) rate, with respect to the provinces that have implemented it . </Li>

What is the canadian tax system based on