On baselines

One can understand why the CCPA's study on the HST might have been designed at one time to assume that other tax moves designed to minimize the pain of shifting the tax burden onto individuals would be linked to harmonization. But considering that the McGuinty government has declared that the other changes will happen regardless of whether or not the HST is implemented, doesn't any accurate calculation now have to involve the effect of the HST on its own rather than tossing in credit for what would happen with or without harmonization?