Think about it...

I know that we all like to complain about how much tax we pay.  Look around us; see the beauty in this country and the benefits of living here (health care, to name one). By shifting tax collection from personal and corporate income to sales, the lives of the majority of Canadians would be greatly simplified.

 Some benefits:

1. Canada Revenue Agency only needs to collect taxes from businesses.  There are far fewer businesses than individuals, and therefore the CRA could be streamlined.

2. Individuals participating in "not-so-legal" means of obtaining income still typically buy things like iPods and Hummers, so if those items are taxed, the government is now receiving income from individuals who previously hadn't paid a penny in taxes.

3. The burden and stress of personal income tax audits would be eliminated.

 Sure, there are some drawbacks:

1. Companies that make money off filing personal income tax (H&R Block, for instance) would find  themselves without clients.

 2. Layoffs from CRA might be necessary.

3. Changes in consumer spending habits due to higher perceived cost of goods.